Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

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, whe…

34 numbered lines under heading 8523, including 25 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.

HTS heading 8523
HTS codeDescriptionUnitGeneralSpecialColumn 2
8523Discs, 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:
Magnetic media:
8523.21.00.00Cards incorporating a magnetic stripeNo.Free80%
8523.29Other:
8523.29.10.00Unrecorded magnetic mediaNo.Free80%
Other:
8523.29.20.00Magnetic tapes for reproducing phenomena other than sound or imagem2Free86.1¢/m2 of recording surface
Other magnetic tapes:
Of a width not exceeding 4 mm:
8523.29.30.00News sound recordings relating to current eventsNo.FreeFree
8523.29.40OtherFree86.1¢/m2of recording surface
8523.29.40.10Sound recordings on cassette tapesNo., m2
8523.29.40.20OtherNo., m2
Of a width exceeding 4 mm but not exceeding 6.5 mm:
8523.29.50Video tape recordingsFree3.3¢/lin. m
8523.29.50.10In cassetteslin. m, No.
8523.29.50.20Otherlin. m
8523.29.60.00Otherm2Free86.1¢/m2 of recording surface
Of a width exceeding 6.5 mm:
8523.29.70Video tape recordingsFree3.3¢/lin. m
8523.29.70.10Of a width not exceeding 16 mm, in cassetteslin. m, No.
8523.29.70.20Otherlin. m
8523.29.80.00Otherm2Free86.1¢/m2 of recording surface
8523.29.90.00Otherm2Free86.1¢/m2 of recording surface
Optical media:
8523.41.00.00UnrecordedNo.Free80%
8523.49Other:
8523.49.20For reproducing phenomena other than sound or imageNote: See 9903.90.08.Free86.1¢/m2 of recording surface
8523.49.20.10Prepackaged software for automatic data processing machines, of a kind sold at retailNo., m2
8523.49.20.20OtherNo., m2
8523.49.30.00For reproducing sound onlyNo., m2Free86.1¢/m2 of recording surface
Other:
8523.49.40.00For 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 discsNo.Free80%
8523.49.50.00OtherNo.Free80%
Semiconductor media:
8523.51.00.00Solid-state non-volatile storage devicesNo.Free80%
8523.52.00"Smart cards"Free35%
8523.52.00.10UnrecordedNo.
8523.52.00.90OtherNo.
8523.59.00.00OtherNo.Free35%
8523.80Other:
8523.80.10.00Phonograph recordsNo.Free30%
8523.80.20.00OtherNo.Free80%

Statistical (10-digit) lines without a rate use the rate of the 8-digit line above them. Additional duties such as Section 301 and Section 232 may apply; check them with the tariff checker.

Source: Harmonized Tariff Schedule of the United States, 2026 HTS Revision 20 (effective 2026-09-28), U.S. International Trade Commission (hts.usitc.gov), imported 2026-10-07. Reference only; not legal or customs advice or a binding classification. Additional duties under Chapter 99 may apply. ShipWave is not affiliated with the USITC or U.S. Customs and Border Protection.