Micron Technology is headquartered in Boise, Idaho, but manufactures DRAM in Taiwan and Japan, and NAND flash in Japan and Singapore. This makes Taiwan or Japan the country of origin for most Micron parts — not the USA. Current effective rate is 10% (Section 122). DDR5 prices surged 170% in 2025 amid tight supply.
Micron Technology is headquartered in United States, but most components are manufactured in Taiwan, Japan, Singapore, China. For US customs purposes, the COO is where the component is manufactured — not where the company is based. Declaring United States as COO when parts ship from Taiwan is a customs violation.
| Country | Sec 122 | Sec 301 | Total |
|---|---|---|---|
| Taiwan | 10% | — | 10% |
| Japan | 10% | — | 10% |
| Singapore | 10% | — | 10% |
| China | 10% | 50% | 60% |
* Section 301 rates shown for electronics HTS chapters (8541–8542). Rates vary by product.
| HTS Code | Description |
|---|---|
| 8542.32.0000 | DRAM and NAND ICs (bare die) |
| 8473.30.1180 | Memory modules (DDR4, DDR5, LPDDR) |
| 8471.70.5000 | Solid state drives (Crucial SSDs) |
Micron Technology, while headquartered in Boise, Idaho, conducts nearly all wafer fabrication outside the United States. DRAM production occurs at Fab 16 and Fab 18 in Taichung, Taiwan (acquired from Inotera and Rexchip), and at Micron's Hiroshima, Japan facility (formerly Elpida). NAND flash is manufactured at Hiroshima and at the Singapore facility. Assembly and test for packaged memory occur primarily at these same sites and at subcontractors in Malaysia. The Xi'an, China facility that previously handled NAND assembly has had its role reduced since 2023 following Chinese government restrictions on Micron sales within China. For US customs, Taiwan and Japan are the primary declared COOs for Micron DRAM and NAND respectively.
Micron's memory product portfolio spans several HTS categories. DRAM bare die and packaged ICs (DDR4, DDR5, LPDDR5) classify under HTS 8542.32.0001. NAND flash bare die and packaged chips (including TLC and QLC 3D NAND) classify under HTS 8542.32.0071. DRAM and NAND assembled into memory modules (DIMM, SO-DIMM, ECC registered) classify under HTS 8473.30.1180 as 'parts and accessories' for ADP machines. Crucial-branded SSDs classify under HTS 8471.70.5000. All Taiwan-origin and Japan-origin Micron memory products face only the 10% Section 122 surcharge with no Section 301 exposure. China-origin NAND (Xi'an residual production) would face 60% if imported.
DDR5 DRAM prices increased approximately 170% between January 2024 and Q4 2025 due to tight supply driven by the AI server memory upgrade cycle and Micron's conservative capacity expansion. The 10% Section 122 surcharge on Taiwan-origin DRAM adds materially to already elevated spot prices. A DDR5-6400 32GB DIMM priced at $120 carries approximately $12 in Section 122 duty plus an allocated MPF. For system builders or contract manufacturers importing memory at volume, the duty cost can represent 1–3% of total system BOM depending on memory density. Buyers should determine whether DIMMs are classified under 8473.30.1180 (modules) or 8542.32.0001 (ICs) in their customs entries, as misclassification risks penalty exposure.
High Bandwidth Memory (HBM) for AI accelerators represents Micron's highest-growth segment. Micron HBM3e stacks are fabricated in Japan (Hiroshima) and packaged using advanced CoWoS-equivalent substrate processes. SK Hynix currently leads HBM market share as NVIDIA's primary supplier for H100/H200, but Micron has qualified its HBM3e for use in NVIDIA H200 and AMD MI300X. Japan-origin HBM faces only the 10% Section 122 rate. At per-unit prices of $1,000–$3,000 per HBM3e stack, the duty cost per AI accelerator card can reach $100–$300, a meaningful consideration for hyperscale data center procurement budgets.
Micron is a major beneficiary of the CHIPS and Science Act, receiving up to $6.1 billion in direct funding to construct two DRAM fabs in Clay, New York (Fab 9), with production targeted for 2025–2026. Once operational, US-manufactured Micron DRAM will carry US COO and face zero tariff on import from the manufacturer's own domestic production. However, module assembly for DIMMs will likely remain overseas initially. For sourcing teams with long planning horizons, tracking the Fab 9 production ramp is relevant to future duty cost modeling — particularly for high-volume server DRAM buyers currently paying 10% on Taiwan-origin supply.
Enter any Micron Technology part number to get the COO, HTS code, and full duty calculation including MPF and HMF.
Look Up Micron Technology Part →