HTS heading 8523
Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 — 34 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 8523 | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 + Ch. 99 | not stated | — |
| 8523.21.00.00 | Cards incorporating a magnetic stripe + Ch. 99 | Free | No. |
| 8523.29 | Other + Ch. 99 | not stated | — |
| 8523.29.10.00 | Unrecorded magnetic media + Ch. 99 | Free | No. |
| 8523.29.20.00 | Magnetic tapes for reproducing phenomena other than sound or image + Ch. 99 | Free | m2 |
| 8523.29.30.00 | News sound recordings relating to current events + Ch. 99 | Free | No. |
| 8523.29.40 | Other + Ch. 99 | Free | — |
| 8523.29.40.10 | Sound recordings on cassette tapes + Ch. 99 | Free (inherited from 8523.29.40) | No., m2 |
| 8523.29.40.20 | Other + Ch. 99 | Free (inherited from 8523.29.40) | No., m2 |
| 8523.29.50 | Video tape recordings + Ch. 99 | Free | — |
| 8523.29.50.10 | In cassettes + Ch. 99 | Free (inherited from 8523.29.50) | lin. m, No. |
| 8523.29.50.20 | Other + Ch. 99 | Free (inherited from 8523.29.50) | lin. m |
| 8523.29.60.00 | Other + Ch. 99 | Free | m2 |
| 8523.29.70 | Video tape recordings + Ch. 99 | Free | — |
| 8523.29.70.10 | Of a width not exceeding 16 mm, in cassettes + Ch. 99 | Free (inherited from 8523.29.70) | lin. m, No. |
| 8523.29.70.20 | Other + Ch. 99 | Free (inherited from 8523.29.70) | lin. m |
| 8523.29.80.00 | Other + Ch. 99 | Free | m2 |
| 8523.29.90.00 | Other + Ch. 99 | Free | m2 |
| 8523.41.00.00 | Unrecorded + Ch. 99 | Free | No. |
| 8523.49 | Other + Ch. 99 | not stated | — |
| 8523.49.20 | For reproducing phenomena other than sound or image + Ch. 99 | Free | — |
| 8523.49.20.10 | Prepackaged software for automatic data processing machines, of a kind sold at retail + Ch. 99 | Free (inherited from 8523.49.20) | No., m2 |
| 8523.49.20.20 | Other + Ch. 99 | Free (inherited from 8523.49.20) | No., m2 |
| 8523.49.30.00 | For reproducing sound only + Ch. 99 | Free | No., m2 |
| 8523.49.40.00 | For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs + Ch. 99 | Free | No. |
| 8523.49.50.00 | Other + Ch. 99 | Free | No. |
| 8523.51.00.00 | Solid-state non-volatile storage devices + Ch. 99 | Free | No. |
| 8523.52.00 | "Smart cards" + Ch. 99 | Free | — |
| 8523.52.00.10 | Unrecorded + Ch. 99 | Free (inherited from 8523.52.00) | No. |
| 8523.52.00.90 | Other + Ch. 99 | Free (inherited from 8523.52.00) | No. |
| 8523.59.00.00 | Other + Ch. 99 | Free | No. |
| 8523.80 | Other + Ch. 99 | not stated | — |
| 8523.80.10.00 | Phonograph records + Ch. 99 | Free | No. |
| 8523.80.20.00 | Other + Ch. 99 | Free | No. |
10 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
34 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.