HTS heading 8523 · Chapter 85
HTS 8523: Discs, tapes, solid-state non-volatile storage…
HTS heading 8523 covers 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. It has 20 tariff lines with a duty rate; the general (MFN) rates are Free (20 lines).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Magnetic media: | |||||
| 8523.21.00.00 | Cards incorporating a magnetic stripe[No.] | Free | 80% | Estimate → | |
| 8523.29 | Other: | ||||
| 8523.29.10.00 | Unrecorded magnetic media[No.] | Free | 80% | Estimate → | |
| Other: | |||||
| 8523.29.20.00 | Magnetic tapes for reproducing phenomena other than sound or image[m2] | Free | 86.1¢/m2 of recording surface | Estimate → | |
| Other magnetic tapes: | |||||
| Of a width not exceeding 4 mm: | |||||
| 8523.29.30.00 | News sound recordings relating to current events[No.] | Free | Free | Estimate → | |
| 8523.29.40 | Other | Free | 86.1¢/m2of recording surface | ||
| 8523.29.40.10 | Sound recordings on cassette tapes[No., m2] | Estimate → | |||
| 8523.29.40.20 | Other[No., m2] | Estimate → | |||
| Of a width exceeding 4 mm but not exceeding 6.5 mm: | |||||
| 8523.29.50 | Video tape recordings | Free | 3.3¢/lin. m | ||
| 8523.29.50.10 | In cassettes[lin. m, No.] | Estimate → | |||
| 8523.29.50.20 | Other[lin. m] | Estimate → | |||
| 8523.29.60.00 | Other[m2] | Free | 86.1¢/m2 of recording surface | Estimate → | |
| Of a width exceeding 6.5 mm: | |||||
| 8523.29.70 | Video tape recordings | Free | 3.3¢/lin. m | ||
| 8523.29.70.10 | Of a width not exceeding 16 mm, in cassettes[lin. m, No.] | Estimate → | |||
| 8523.29.70.20 | Other[lin. m] | Estimate → | |||
| 8523.29.80.00 | Other[m2] | Free | 86.1¢/m2 of recording surface | Estimate → | |
| 8523.29.90.00 | Other[m2] | Free | 86.1¢/m2 of recording surface | Estimate → | |
| Optical media: | |||||
| 8523.41.00.00 | Unrecorded[No.] | Free | 80% | Estimate → | |
| 8523.49 | Other: | ||||
| 8523.49.20 | For reproducing phenomena other than sound or image | Free | 86.1¢/m2 of recording surface | ||
| 8523.49.20.10 | Prepackaged software for automatic data processing machines, of a kind sold at retail[No., m2] | Estimate → | |||
| 8523.49.20.20 | Other[No., m2] | Estimate → | |||
| 8523.49.30.00 | For reproducing sound only[No., m2] | Free | 86.1¢/m2 of recording surface | Estimate → | |
| Other: | |||||
| 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[No.] | Free | 80% | Estimate → | |
| 8523.49.50.00 | Other[No.] | Free | 80% | Estimate → | |
| Semiconductor media: | |||||
| 8523.51.00.00 | Solid-state non-volatile storage devices[No.] | Free | 80% | Estimate → | |
| 8523.52.00 | "Smart cards" | Free | 35% | ||
| 8523.52.00.10 | Unrecorded[No.] | Estimate → | |||
| 8523.52.00.90 | Other[No.] | Estimate → | |||
| 8523.59.00.00 | Other[No.] | Free | 35% | Estimate → | |
| 8523.80 | Other: | ||||
| 8523.80.10.00 | Phonograph records[No.] | Free | 30% | Estimate → | |
| 8523.80.20.00 | Other[No.] | Free | 80% | Estimate → |
30 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 8523.21.00.00 at the general rate of Free, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (Free) | $0.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $47.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.