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HTS 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

33 lines US HTS, Harmonized Tariff Schedule of the United States – 2026 HTS Revision 20

CodeDescriptionUnitGeneralSpecialColumn 2Source
Magnetic media
8523.21.00.00Cards incorporating a magnetic stripeNo.Free80%USITC
8523.29OtherUSITC
8523.29.10.00Unrecorded magnetic mediaNo.Free80%USITC
Other
8523.29.20.00Magnetic tapes for reproducing phenomena other than sound or imagem2Free86.1¢/m2 of recording surfaceUSITC
Other magnetic tapes
Of a width not exceeding 4 mm
8523.29.30.00News sound recordings relating to current eventsNo.FreeFreeUSITC
8523.29.40OtherFree86.1¢/m2of recording surfaceUSITC
8523.29.40.10Sound recordings on cassette tapesNo., m2Free86.1¢/m2of recording surfaceUSITC
8523.29.40.20OtherNo., m2Free86.1¢/m2of recording surfaceUSITC
Of a width exceeding 4 mm but not exceeding 6.5 mm
8523.29.50Video tape recordingsFree3.3¢/lin. mUSITC
8523.29.50.10In cassetteslin. m, No.Free3.3¢/lin. mUSITC
8523.29.50.20Otherlin. mFree3.3¢/lin. mUSITC
8523.29.60.00Otherm2Free86.1¢/m2 of recording surfaceUSITC
Of a width exceeding 6.5 mm
8523.29.70Video tape recordingsFree3.3¢/lin. mUSITC
8523.29.70.10Of a width not exceeding 16 mm, in cassetteslin. m, No.Free3.3¢/lin. mUSITC
8523.29.70.20Otherlin. mFree3.3¢/lin. mUSITC
8523.29.80.00Otherm2Free86.1¢/m2 of recording surfaceUSITC
8523.29.90.00Otherm2Free86.1¢/m2 of recording surfaceUSITC
Optical media
8523.41.00.00UnrecordedNo.Free80%USITC
8523.49OtherUSITC
8523.49.20For reproducing phenomena other than sound or imageFree86.1¢/m2 of recording surfaceUSITC
8523.49.20.10Prepackaged software for automatic data processing machines, of a kind sold at retailNo., m2Free86.1¢/m2 of recording surfaceUSITC
8523.49.20.20OtherNo., m2Free86.1¢/m2 of recording surfaceUSITC
8523.49.30.00For reproducing sound onlyNo., m2Free86.1¢/m2 of recording surfaceUSITC
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%USITC
8523.49.50.00OtherNo.Free80%USITC
Semiconductor media
8523.51.00.00Solid-state non-volatile storage devicesNo.Free80%USITC
8523.52.00"Smart cards"Free35%USITC
8523.52.00.10UnrecordedNo.Free35%USITC
8523.52.00.90OtherNo.Free35%USITC
8523.59.00.00OtherNo.Free35%USITC
8523.80OtherUSITC
8523.80.10.00Phonograph recordsNo.Free30%USITC
8523.80.20.00OtherNo.Free80%USITC

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Source: USITC, Harmonized Tariff Schedule of the United States – 2026 HTS Revision 20, effective 28 September 2026. Heading 8523 at USITC

Not shown: the additional duties of Chapter 99 (such as Section 301 and Section 232), anti-dumping and countervailing duties, quotas and the legal notes.

This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.

All headings of chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers