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
In chapter 85, Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. 20 rate lines, laid out as HTS Revision 20 (2026) prints them.
| HTS number | Description | Units | General | Special | Column 2 |
|---|---|---|---|---|---|
| 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: | ||||
| Magnetic media: | |||||
| 8523.21.00.00 | Cards incorporating a magnetic stripe | No. | Free | 80% | |
| 8523.29 | Other: | ||||
| 8523.29.10.00 | Unrecorded magnetic media | No. | Free | 80% | |
| Other: | |||||
| 8523.29.20.00 | Magnetic tapes for reproducing phenomena other than sound or image | m2 | Free | 86.1¢/m2 of recording surface | |
| Other magnetic tapes: | |||||
| Of a width not exceeding 4 mm: | |||||
| 8523.29.30.00 | News sound recordings relating to current events | No. | Free | Free | |
| 8523.29.40 | Other | Free | 86.1¢/m2of recording surface | ||
| 8523.29.40.10 | Sound recordings on cassette tapes | No., m2 | |||
| 8523.29.40.20 | Other | No., m2 | |||
| 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. | |||
| 8523.29.50.20 | Other | lin. m | |||
| 8523.29.60.00 | Other | m2 | Free | 86.1¢/m2 of recording surface | |
| 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. | |||
| 8523.29.70.20 | Other | lin. m | |||
| 8523.29.80.00 | Other | m2 | Free | 86.1¢/m2 of recording surface | |
| 8523.29.90.00 | Other | m2 | Free | 86.1¢/m2 of recording surface | |
| Optical media: | |||||
| 8523.41.00.00 | Unrecorded | No. | Free | 80% | |
| 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 | |||
| 8523.49.20.20 | Other | No., m2 | |||
| 8523.49.30.00 | For reproducing sound only | No., m2 | Free | 86.1¢/m2 of recording surface | |
| 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% | |
| 8523.49.50.00 | Other | No. | Free | 80% | |
| Semiconductor media: | |||||
| 8523.51.00.00 | Solid-state non-volatile storage devices | No. | Free | 80% | |
| 8523.52.00 | "Smart cards" | Free | 35% | ||
| 8523.52.00.10 | Unrecorded | No. | |||
| 8523.52.00.90 | Other | No. | |||
| 8523.59.00.00 | Other | No. | Free | 35% | |
| 8523.80 | Other: | ||||
| 8523.80.10.00 | Phonograph records | No. | Free | 30% | |
| 8523.80.20.00 | Other | No. | Free | 80% |
Rates are quoted as printed. Each 8-digit number opens its own page with footnotes and cited chapter 99 headings.
Watch lines in heading 8523
Pick the 8 or 10 digit numbers you import and we email you the old and new text whenever a new HTS revision changes them.
See the alert plansChapter 99 headings cited in this heading
- 9903.90.08 cited by 1 line
What this page leaves to your broker
This page quotes the schedule. It does not add the rates together, and it does not say whether a chapter 99 heading applies to a shipment: that turns on the country of origin, the dates and the U.S. notes to chapter 99. Section 301, Section 232 and other chapter 99 measures list the goods they cover in those notes and in Federal Register notices, so a line can be covered by a heading its footnotes never cite. A licensed customs broker makes the determination.
Built September 29, 2026 from HTS Revision 20 (2026) (USITC release 2026HTSRev20, published September 23, 2026, current since September 28, 2026). The schedule changes often; USITC's own site always has the current text.