International Business Machine Corp. will close its semiconductor development laboratory in Manassas during the next 13 months as part of a reorganization, the computer firm said yesterday.

Work on developing circuitry for small computers and office products will be shifted from Manassas to Burlington, Vt., and the area lab's 500 employees will be offered jobs in Burlington or other IBM facilities.

Meanwhile, M. Holner, Inc., the U.S. distribution arm for the world's largest harmonica maker and manufacturer of a wide range of other musical instruments, intends to move its headquarters to Loudoun County, a company official said.

Hohner, which has annual U.S. sales about $10 million, is negotiating for about six acres of land near Dulles International Airport, vice president Leland T. James said from the company's present headquarters on Long Island.

James said the company, which expects to employ about 50 persons here, has not set a timetable for the shift. "It might be two years or it might be five," he said.

About 90 per cent of the Hohner musical equipment brought into the United States will pass through the Loudoun facility for sale or distribution to regional warehouses in Palo Alto, Calif., Chicago and Dallas, James said.

Most of the instruments will arrive in containerized shipments from plants in Germany, Ireland and Brazil, James said.