HTSUS 8486.20.00.00 — Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits

Duty Rates

General (Col 1)

Free

Special (FTA)

—

Column 2 (Non-NTR)

35%

Unit of Quantity

[No.]

Frequently asked questions

What is NAICS 8486.20.00.00?

NAICS 8486.20.00.00 is the North American Industry Classification System code for Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits. It classifies this business activity for statistical, regulatory, and government procurement purposes. Federal agencies use NAICS codes to collect and publish data about the US economy, determine SBA size standards, and set aside contracts for small businesses.

What licenses and permits does a Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits need?

A Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits typically needs a local business license, a federal EIN from the IRS, and industry-specific permits depending on the sector. Check with your city or county clerk for a general business license, your state's professional or industry licensing board for any required occupational licenses, and your state's tax authority for a sales tax permit if you sell taxable goods or services.

How do I register a Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits business in the United States?

To register a Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits business, first choose your legal structure: sole proprietorship (simplest, uses SSN), LLC (personal liability protection, files with your Secretary of State), or corporation (Form 1120 or 1120-S). Register your business name (DBA) with your county if operating under a trade name. Obtain an EIN from the IRS at irs.gov/ein. Register with your state revenue department for any applicable taxes.

What tax forms does a Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits file with the IRS?

Tax forms depend on your entity type. A sole proprietor files Schedule C with Form 1040 and Schedule SE for self-employment tax (15.3%). An LLC taxed as a partnership files Form 1065 with Schedule K-1s. A C-Corporation files Form 1120 (21% flat rate). An S-Corporation files Form 1120-S. All businesses paying employees file Form 940 (FUTA) annually and Form 941 quarterly. Estimated tax payments are made via Form 1040-ES four times per year.

Is Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits the right NAICS code for my business?

Your NAICS code should reflect your primary business activity — the one generating the most revenue or value. If Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits describes your main line of business, NAICS 8486.20.00.00 is likely correct. If you have multiple distinct activities, you may need separate codes for statistical reporting. For federal contracting, your SAM.gov registration should use the code that best matches the work you perform. Review the official NAICS 8486.20.00.00 description and exclusions to confirm it fits your operations.

Does a Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits need to be PCI DSS compliant to process payments?

If your business stores, processes, or transmits credit card data, you must comply with PCI DSS (Payment Card Industry Data Security Standard). Using a hosted payment gateway like Stripe or Braintree (where card data never touches your server) significantly reduces your compliance burden — you typically just need to complete a SAQ-A self-assessment. Direct card processing requires full SAQ-D compliance, penetration testing, and quarterly vulnerability scans. Non-compliance can result in fines and losing the ability to process cards.

What professional licenses does a Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits need for IT/cybersecurity work?

Most IT and digital services do not require government licenses, but certain activities trigger regulatory requirements. Cybersecurity firms performing penetration testing should have a detailed Statement of Work, NDA, and authorization letter. If you handle protected health information (PHI) for healthcare clients, you must sign a Business Associate Agreement (BAA) under HIPAA. If you provide services to federal agencies, you may need FedRAMP authorization or CMMC (Cybersecurity Maturity Model Certification) compliance.

Does a Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits need a privacy policy on their website?

Yes. If your website or app collects any personal information (name, email, IP address, payment data), you need a privacy policy. The California Consumer Privacy Act (CCPA/CPRA) requires businesses over $25M revenue, handling 100K+ consumer records, or deriving 50%+ revenue from data sales to provide specific disclosures and opt-out mechanisms. GDPR applies if you target EU users. FTC Act Section 5 prohibits unfair or deceptive practices regarding privacy promises. All 50 states have data breach notification laws.

What terms of service and legal agreements does a Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits need?

A Terms of Service (ToS) or Terms of Use agreement sets the rules for using your digital product. It should cover: acceptance of terms, user obligations, intellectual property rights, payment terms, limitation of liability, dispute resolution (arbitration clause optional), and governing law. SaaS businesses should also have a Service Level Agreement (SLA) and Acceptable Use Policy (AUP). Platforms with user-generated content should include DMCA notice-and-takedown procedures under Section 512(c).