8519.81.41.10 - Magnetic tape recorders incorporating sound reproducing apparatus 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading, 8519.81.41.10, encompasses magnetic tape recorders that are designed to reproduce sound. These devices specifically utilize magnetic tape as their storage medium for audio recording and playback. Examples include cassette recorders, reel-to-reel tape recorders, and digital audio tape (DAT) recorders when their primary function is sound reproduction and they are not integrated into more complex systems excluded by higher-level notes.
It is crucial to distinguish this category from its siblings. Subheading 8519.81.41.05 specifically covers telephone answering machines, which, while they may use magnetic tape, have a distinct primary function related to telecommunications. Similarly, subheading 8519.81.41.20 is reserved for optical disc recorders (e.g., CD or DVD recorders), which employ optical media rather than magnetic tape. Subheading 8519.81.41.50 serves as a residual category for other magnetic, optical, or semiconductor media-based sound recording or reproducing apparatus not specifically enumerated elsewhere in this grouping.
As a leaf node, subheading 8519.81.41.10 does not have further subdivisions. Therefore, classification into this specific code hinges on the confirmed presence of magnetic tape as the recording medium and the apparatus's principal function being sound reproduction. Exclusions would generally apply to devices where sound reproduction is a secondary function or where the magnetic tape is part of a larger, more complex machinery covered by a different heading.