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

25 declarable lines

Heading 8523 covers media used to record sound or other phenomena, whether or not anything has been recorded on them, plus matrices and masters for making discs. It is split by media type: magnetic media (8523.21 to 8523.29), optical media (8523.41 to 8523.49), semiconductor media (8523.51 to 8523.59), and other media such as phonograph records (8523.80). Every line listed in this heading carries a general (MFN) rate of Free.

Products in this heading

Cards incorporating a magnetic stripe, such as hotel key cards and stored-value cards
Blank cassette tapes and unrecorded magnetic tape in rolls
Recordable CDs and DVDs that have not been recorded
USB flash drives and solid-state drives (solid-state non-volatile storage devices)
Smart cards, both blank and with data loaded
Vinyl phonograph records
Prepackaged retail software on discs
Prerecorded video tapes in cassettes

How to choose the right subheading

Identify the physical media type first: magnetic, optical, semiconductor, or other (8523.80)
For optical media, decide whether the disc is unrecorded (8523.41) or recorded (8523.49)
For magnetic tape, use the tape width and whether the content is sound, video, or other phenomena
For semiconductor media, separate solid-state non-volatile storage devices from smart cards and from other semiconductor media
For smart cards, state whether the card is unrecorded or has data loaded

Often confused with

Individual memory chips such as DRAM or NAND flash
Single integrated circuits are classified as electronic integrated circuits, not as finished storage media
Heading 8542
Smartphones and other telephone sets
Devices that transmit or receive voice and data are classified as communication apparatus
Heading 8517
Digital cameras and video camera recorders
Cameras that record images are classified as transmission or camera apparatus, even when they use media of 8523
Heading 8525
DVD players and other video reproducing apparatus
Equipment that plays the media is classified separately from the media itself
Heading 8521
Unexposed sensitized film and photographic plates
Sensitized goods of Chapter 37 are expressly excluded from heading 8523
Heading 3701

Frequently asked questions

What is the HTS code for USB flash drives?

USB flash drives are solid-state non-volatile storage devices classified in 8523.51.00.00. The general (MFN) rate for that line is Free.

What is the duty on blank recordable CDs and DVDs?

Unrecorded optical media is classified in 8523.41.00.00. The general (MFN) rate for that line is Free.

How do I classify a smart card?

An unrecorded smart card goes in 8523.52.00.10, and a smart card with data or an application loaded goes in 8523.52.00.90. The general (MFN) rate for both lines is Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.