8521.10

Analysis

Subheading 8521.10 covers magnetic tape-type, within heading 8521. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.

Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 8521.10.30 for not capable of recording (duty-free), 8521.10.60 for color, cartridge or cassette type: other (duty-free) and 8521.10.90 for magnetic tape-type: other (duty-free).

By Census's concordance, most of its statistical lines are made by Audio and Video Equipment Manufacturing (334310). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 8521.10 once they fall within heading 8521 (video recording or reproducing apparatus, whether or not incorporating a video tuner). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.