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

Every line of heading 8523

• 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.
• 8523.21.00.00 Cards incorporating a magnetic stripe (No.): General Free; Special none; Column 2 80%.
• 8523.29 Other (under: Magnetic media).
• 8523.29.10.00 Unrecorded magnetic media (under: Other) (No.): General Free; Special none; Column 2 80%.
• 8523.29.20.00 Magnetic tapes for reproducing phenomena other than sound or image (m2): General Free; Special none; Column 2 86.1¢/m2 of recording surface.
• 8523.29.30.00 News sound recordings relating to current events (No.): General Free; Special none; Column 2 Free.
• 8523.29.40 Other (under: Of a width not exceeding 4 mm): General Free; Special none; Column 2 86.1¢/m2of recording surface.
• 8523.29.40.10 Sound recordings on cassette tapes (No., m2).
• 8523.29.40.20 Other (under: Other) (No., m2).
• 8523.29.50 Video tape recordings (under: Of a width exceeding 4 mm but not exceeding 6.5 mm): General Free; Special none; Column 2 3.3¢/lin. m.
• 8523.29.50.10 In cassettes (under: Video tape recordings) (lin. m, No.).
• 8523.29.50.20 Other (under: Video tape recordings) (lin. m).
• 8523.29.60.00 Other (under: Of a width exceeding 4 mm but not exceeding 6.5 mm) (m2): General Free; Special none; Column 2 86.1¢/m2 of recording surface.
• 8523.29.70 Video tape recordings (under: Of a width exceeding 6.5 mm): General Free; Special none; Column 2 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 (under: Video tape recordings) (lin. m).
• 8523.29.80.00 Other (under: Of a width exceeding 6.5 mm) (m2): General Free; Special none; Column 2 86.1¢/m2 of recording surface.
• 8523.29.90.00 Other (under: Other) (m2): General Free; Special none; Column 2 86.1¢/m2 of recording surface.
• 8523.41.00.00 Unrecorded (under: Optical media) (No.): General Free; Special none; Column 2 80%.
• 8523.49 Other (under: Optical media).
• 8523.49.20 For reproducing phenomena other than sound or image: General Free; Special none; Column 2 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 (under: For reproducing phenomena other than sound or image) (No., m2).
• 8523.49.30.00 For reproducing sound only (under: Other) (No., m2): General Free; Special none; Column 2 86.1¢/m2 of recording surface.
• 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.): General Free; Special none; Column 2 80%.
• 8523.49.50.00 Other (under: Other) (No.): General Free; Special none; Column 2 80%.
• 8523.51.00.00 Solid-state non-volatile storage devices (No.): General Free; Special none; Column 2 80%.
• 8523.52.00 "Smart cards" (under: Semiconductor media): General Free; Special none; Column 2 35%.
• 8523.52.00.10 Unrecorded (under: "Smart cards") (No.).
• 8523.52.00.90 Other (under: "Smart cards") (No.).
• 8523.59.00.00 Other (under: Semiconductor media) (No.): General Free; Special none; Column 2 35%.
• 8523.80 Other (under: 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).
• 8523.80.10.00 Phonograph records (under: Other) (No.): General Free; Special none; Column 2 30%.
• 8523.80.20.00 Other (under: Other) (No.): General Free; Special none; Column 2 80%.

About these rates

The rates are those printed in the 2026 HTS Revision 23, published by the U.S. International Trade Commission. A 10-digit statistical line takes the rates printed on the 8-digit line above it. Chapter 99 duties (Section 232, Section 301, IEEPA) depend on the product, the origin and the date, are charged on top, and are not included. A code here is a strong lead, not a ruling: confirm it with a customs broker or a CBP binding ruling.