Heading 8523

HTS code 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

Chapter
85Electrical machinery and electronics
Tariff lines
25
General duty
Duty-free under the general rate

Tariff lines under heading 8523

Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.

HTS codeDescriptionGeneral rateUnit
8523.21.0000Cards incorporating a magnetic stripe (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 > Magnetic media)FreeNo.
8523.29.1000Unrecorded magnetic media (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 > Magnetic media > Other)FreeNo.
8523.29.2000Magnetic tapes for reproducing phenomena other than sound or image (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 > Magnetic media > Other > Other)Freem2
8523.29.3000News sound recordings relating to current events (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 > Magnetic media > Other > Other > Other magnetic tapes > Of a width not exceeding 4 mm)FreeNo.
8523.29.4010Sound recordings on cassette tapes (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 > Magnetic media > Other > Other > Other magnetic tapes > Of a width not exceeding 4 mm > Other)FreeNo., m2
8523.29.4020Other (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 > Magnetic media > Other > Other > Other magnetic tapes > Of a width not exceeding 4 mm > Other)FreeNo., m2
8523.29.5010In cassettes (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 > Magnetic media > Other > Other > Other magnetic tapes > Of a width exceeding 4 mm but not exceeding 6.5 mm > Video tape recordings)Freelin. m, No.
8523.29.5020Other (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 > Magnetic media > Other > Other > Other magnetic tapes > Of a width exceeding 4 mm but not exceeding 6.5 mm > Video tape recordings)Freelin. m
8523.29.6000Other (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 > Magnetic media > Other > Other > Other magnetic tapes > Of a width exceeding 4 mm but not exceeding 6.5 mm)Freem2
8523.29.7010Of a width not exceeding 16 mm, in cassettes (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 > Magnetic media > Other > Other > Other magnetic tapes > Of a width exceeding 6.5 mm > Video tape recordings)Freelin. m, No.
8523.29.7020Other (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 > Magnetic media > Other > Other > Other magnetic tapes > Of a width exceeding 6.5 mm > Video tape recordings)Freelin. m
8523.29.8000Other (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 > Magnetic media > Other > Other > Other magnetic tapes > Of a width exceeding 6.5 mm)Freem2
8523.29.9000Other (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 > Magnetic media > Other > Other)Freem2
8523.41.0000Unrecorded (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 > Optical media)FreeNo.
8523.49.2010Prepackaged software for automatic data processing machines, of a kind sold at retail (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 > Optical media > Other > For reproducing phenomena other than sound or image)FreeNo., m2
8523.49.2020Other (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 > Optical media > Other > For reproducing phenomena other than sound or image)FreeNo., m2
8523.49.3000For reproducing sound only (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 > Optical media > Other)FreeNo., m2
8523.49.4000For 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 (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 > Optical media > Other > Other)FreeNo.
8523.49.5000Other (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 > Optical media > Other > Other)FreeNo.
8523.51.0000Solid-state non-volatile storage devices (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 > Semiconductor media)FreeNo.
8523.52.0010Unrecorded (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 > Semiconductor media > "Smart cards")FreeNo.
8523.52.0090Other (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 > Semiconductor media > "Smart cards")FreeNo.
8523.59.0000Other (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 > Semiconductor media)FreeNo.
8523.80.1000Phonograph records (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 > Other)FreeNo.
8523.80.2000Other (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 > Other)FreeNo.

Documents required to import under 8523

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

  • Commercial InvoiceRequired
  • Packing ListRequired
  • Bill of Lading / Airway BillRequired
  • CBP Entry Summary (7501)Required

    Prepared and filed by your customs broker

  • CBP Entry / Release (3461)Required

    Prepared and filed by your customs broker

  • Customs Bond (CBP 301)Conditional

    Required for formal entries — generally shipments valued over $2,500

    Single-entry or continuous bond, obtained through your broker or a surety

  • Importer Security Filing (ISF "10+2")Conditional

    Required for ocean freight only

    Filed electronically at least 24 hours before loading at the foreign port

  • Importer ID Input Record (CBP 5106)Conditional

    Required to establish or update your importer-of-record number with CBP

    One-time setup for a new importer; not filed per shipment

  • Entry Manifest (CBP 7533)Conditional

    Alternative to the 3461 for informal, low-value, or contiguous-country entries

  • FCC Declaration (Form 740)Conditional

    Required for electronic devices that emit radio frequency

  • FDA Radiation Declaration (Form 2877)Conditional

    Required for products that emit radiation (X-ray, laser, microwave, etc.)

Common questions

What is HTS code 8523?
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 sits in Chapter 85 (electrical machinery and electronics) of the US Harmonized Tariff Schedule and contains 25 tariff lines.
What is the duty rate for HTS 8523?
Duty-free under the general rate. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
How many digits does a full HTS code have?
US import entries require the full 10-digit HTS code. Heading 8523 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.

Related headings in Chapter 85