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Home › Chapter 85 › Heading 8523

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, but excluding products of Chapter 37

HEADING DEFINITION & DISAMBIGUATION

HS Heading 8523 encompasses 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. It classifies 8 6-digit WCO subheadings within Chapter 85 under the Harmonized System [USITC HTS 2026].

Chapter
Heading
8523
Subheadings
8 HS6
Status
Verified 2026

Subheadings Under Heading 8523

HS Code WCO 6-Digit Subheading Description Chapter Operational Package
8523.21 Magnetic media, Cards incorporating a magnetic stripe 85 View 8523.21 Package →
8523.29 Magnetic media, Other 85 View 8523.29 Package →
8523.41 Optical media, Unrecorded 85 View 8523.41 Package →
8523.49 Optical media, Other 85 View 8523.49 Package →
8523.51 Semiconductor media, Solid-state non-volatile storage devices 85 View 8523.51 Package →
8523.52 Semiconductor media, "Smart cards" 85 View 8523.52 Package →
8523.59 Semiconductor media, Other 85 View 8523.59 Package →
8523.80 Other 85 View 8523.80 Package →
DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 8523

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 8523 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 8523 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 8523 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 8523?
HS Heading 8523 covers 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, grouping 8 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 8523?
Subheadings under Heading 8523 range from 8523.11 to 8523.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 8523?
US MFN general duty rates for Heading 8523 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 8523?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 8523?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 8523?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 8523 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 8523?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 8523?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 8523?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.