HTSUS, United States

8523.29.40.10

Sound recordings on cassette tapes

Classification path

  1. 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
  2. Magnetic media
  3. Other
  4. Other
  5. Other magnetic tapes
  6. Of a width not exceeding 4 mm
  7. Other
  8. Sound recordings on cassette tapes

Rates of duty

General (MFN)
Free
Column 2Cuba, North Korea, Russia, Belarus
86.1¢/m2of recording surface
Unit of quantity
No., m2

Related lines in heading 8523

About 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

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.

Full guide to heading 8523

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

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.

Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.

HTS 8523.29.40.10: Sound recordings on cassette tapes, Free duty | HTSBase