HTS tariff line · chapter 85
8523.49.40
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
Analysis
HTS 8523.49.40 covers for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or… under heading 8523 (discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for…).
Goods from countries without normal trade relations pay the column 2 rate of 80% instead of nothing, so origin decides between free entry and a 80% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 58% of the 624 tariff lines in chapter 85. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 8523.49.20 (for reproducing phenomena other than sound or image, duty-free), 8523.49.30 (for reproducing sound only, duty-free) and 8523.49.50 (other: other, duty-free).
Census statistics map these goods to NAICS 33461 (Manufacturing and Reproducing Magnetic and Optical Media), an industry of 292 US establishments employing 4,540 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8523.49.20 | For reproducing phenomena other than sound or image | Free |
| 8523.49.30 | For reproducing sound only | Free |
| 8523.49.50 | Other: other | Free |