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GOODS ACROSS BORDERS

HS 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, excluding products of Chapter 37

6-digit subheadings (8)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8523.21

Magnetic media; cards incorporating a magnetic stripe, whether or not recorded, excluding products of Chapter 37

8523.29

Magnetic media; other than cards incorporating a magnetic stripe, whether or not recorded, excluding products of Chapter 37

8523.41

Optical media; unrecorded, excluding products of Chapter 37

8523.49

Optical media; recorded, excluding products of Chapter 37

8523.51

Semiconductor media; solid-state non-volatile storage devices, whether or not recorded, excluding products of Chapter 37

8523.52

Semiconductor media; smart cards, whether or not recorded, excluding products of Chapter 37

8523.59

Semiconductor media; other than smart cards, whether or not recorded, excluding products of Chapter 37

8523.80

Media n.e.c. in heading 8523, whether or not recorded, excluding products of Chapter 37

Covered items classified under 8523

Chapter 85 classification notes

High-value electronics. Many products duty-free under ITA/ITA-2. Anti-dumping duties on solar panels from China in US and EU. Lithium battery transport regulations (IATA DGR) apply in addition to customs. CE/FCC/UKCA marking requirements.

Frequent misclassification in this chapter

Many importers confuse 85 (electrical) and 84 (mechanical). A device with both elements usually classifies by principal function. Chargers and adapters classified separately from the device they charge.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 85

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog