8521.10 - Magnetic tape-type:

This HTS category, 8521.10, specifically covers video recording or reproducing apparatus that utilize magnetic tape as their primary recording medium. This includes devices such as VCRs (Videocassette Recorders) and older reel-to-reel video tape recorders. The defining characteristic for classification under this heading is the employment of magnetic tape for storing and retrieving video signals, distinguishing them from other forms of video recording technology.

Within the broader heading of "Video recording or reproducing apparatus, whether or not incorporating a video tuner," the sibling category 8521.90.00.00 encompasses all other types of video recording or reproducing apparatus not falling under specific subheadings. Therefore, 8521.10 is exclusively for tape-based systems, whereas 8521.90.00.00 would include digital video recorders, Blu-ray players, and other devices that do not rely on magnetic tape.

The subcategory for 8521.10 further refines the classification by differentiating between magnetic tape types. While 8521.10 itself broadly defines magnetic tape-based units, the existence of subcategories like "Color, cartridge or cassette type" and "Other" (8521.10.90.00) indicates a further level of detail for classifying specific implementations of magnetic tape technology. This allows for more granular tariff application based on the format and specific characteristics of the magnetic tape used.