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WM8731 Audio Codec DAC from China

The WM8731 is a low-power stereo audio DAC with headphone driver, designed for portable multimedia applications with I2S interface and programmable controls. While technically a codec, primary function is high-quality audio digital-to-analog conversion. Classified HTS 8542.39.0040 focusing on DAC capability.

Duty Rate — China → United States

50%

Rate breakdown

9903.91.0550%Effective with respect to entries on or after January 1, 2025, articles the product of China, as provided for in subdivision (f) of U.S. note 31 to this subchapter
9903.05.860%Universal product exemption (U.S. note 52(b))

Import Tips

Emphasize SNR, THD specifications and headphone drive capability in technical documentation

Comply with mobile device battery efficiency standards and charging circuit compatibility

Distinguish from complete audio subsystems; single IC classification despite codec features