Samsung Semiconductor is the world's largest memory chip maker. DRAM and NAND are primarily fabricated in South Korea (Hwaseong and Pyeongtaek). South Korea-origin Samsung parts face only the 10% Section 122 surcharge. Xi'an-assembled NAND faces ~33%.
Samsung Semiconductor is headquartered in South Korea, but most components are manufactured in South Korea, China, United States. For US customs purposes, the COO is where the component is manufactured — not where the company is based. Declaring South Korea as COO when parts ship from South Korea is a customs violation.
DRAM, NAND, Logic wafer fab
NAND flash assembly
Advanced logic wafer fab (2026+)
| Country | Sec 122 | Sec 301 | Total |
|---|---|---|---|
| South Korea | 10% | — | 10% |
| China | 10% | 50% | 60% |
| United States | 10% | — | 10% |
* Section 301 rates shown for electronics HTS chapters (8541–8542). Rates vary by product.
| HTS Code | Description |
|---|---|
| 8542.32.0001 | DRAM ICs (K4 series) |
| 8542.32.0071 | NAND flash ICs (K9 series) |
| 8473.30.1180 | Memory modules (M378, M393, M471) |
Samsung Semiconductor operates the world's largest memory chip production complex at Hwaseong and Pyeongtaek, South Korea. Hwaseong (Line 16, 17) produces DRAM using DDR5 and LPDDR5 processes on sub-20nm nodes. Pyeongtaek (P1, P2, P3) is the newer campus hosting both DRAM and V-NAND production, and will house Samsung Foundry's advanced logic (3 nm) lines. The Xi'an complex in China was Samsung's primary NAND flash assembly site but has faced geopolitical pressure — Samsung has partially shifted production to Pyeongtaek. For US importers, South Korea is the declared COO for Samsung DRAM modules, DRAM bare die, and most NAND flash products. Xi'an NAND carries China COO and faces elevated duties.
Samsung Semiconductor products fall across multiple HTS categories. DRAM ICs (K4 series: K4A8GX8 DDR4, K4AAG045 DDR5) classify under HTS 8542.32.0001. NAND flash ICs (K9 series V-NAND) classify under HTS 8542.32.0071. DRAM modules (M378, M393, M471, M474 series) classify under HTS 8473.30.1180. UFS and eMMC storage devices classify under HTS 8523.59.0000. For South Korea-origin Samsung memory: 10% Section 122, no Section 301. For China (Xi'an)-assembled NAND: approximately 60% (10% Section 122 + 50% Section 301). Importers of Samsung DRAM modules should ensure their customs broker classifies under 8473.30.1180 and not 8471.70.5000, as the latter carries different applicable rate schedules.
Samsung is one of three HBM (High Bandwidth Memory) suppliers globally, alongside SK Hynix and Micron. HBM3 and HBM3e stacks are fabricated in Hwaseong and Pyeongtaek, South Korea, using through-silicon via (TSV) stacking technology. Samsung has faced HBM3e qualification delays at NVIDIA (as of H2 2024), with SK Hynix remaining the dominant NVIDIA supplier. However, Samsung's HBM supply is qualified at AMD for MI300X accelerators. Korea-origin HBM faces the 10% Section 122 rate. At prices of $1,500–$2,500 per HBM3e stack, the per-unit duty is $150–$250 — a material factor in AI accelerator platform total cost of ownership.
Samsung's V-NAND (vertical NAND, 6th through 9th generation, reaching 300+ layers) is used in Samsung-branded 870/980/990 SSDs and sold as commodity NAND flash die to OEMs. V-NAND fabrication occurs in South Korea (Pyeongtaek) and China (Xi'an). The Korea-COO NAND faces 10%; China-COO NAND faces 60%. Samsung enterprise SSDs (PM9A3, PM9C1, PM1733) for data centers are fabricated in Korea and assembled in Korea or Thailand (10% rate). For storage system buyers, confirming that Samsung enterprise SSD shipments are Korea-COO requires reviewing commercial invoices and Samsung's Certificate of Origin, as Xi'an production occasionally supplements Korea output during peak demand.
Samsung Semiconductor's advanced logic foundry in Taylor, Texas (currently under construction with Samsung Foundry's 4 nm and 2 nm processes planned) is not yet producing volume semiconductor output as of Q1 2026. When operational, wafers fabricated in Taylor will carry US COO for finished ICs assembled domestically, eliminating Section 122 tariff liability for that production. However, Samsung Semiconductor's memory division (DRAM, NAND) has no current US fab plans — memory will continue to be Korea-COO for the foreseeable future. Sourcing engineers should not plan around US COO for Samsung memory products in near-term BOM cost models.
Enter any Samsung Semiconductor part number to get the COO, HTS code, and full duty calculation including MPF and HMF.
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