8521.10.60.00 - Other 🖩
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
HTS code 8521.10.60.00 encompasses "Other" video recording or reproducing apparatus that are magnetic tape-type and of the color, cartridge or cassette variety, and are capable of recording. This classification is specifically for devices that meet these technical criteria and are not otherwise specified within the more granular subheadings of magnetic tape video recorders. The primary characteristic is the ability to record video content onto magnetic tape housed within a cartridge or cassette, utilizing color technology.
This category is distinct from its sibling, 8521.10.30.00, which covers magnetic tape-type video recording or reproducing apparatus of the color, cartridge or cassette type that are *not* capable of recording. Therefore, the key differentiator is the functional capability of recording. While both share the same technology type (magnetic tape) and form factor (color, cartridge or cassette), 8521.10.60.00 specifically applies to those units that possess recording functionality.
As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification within 8521.10.60.00 is definitive for magnetic tape video recorders of the cartridge/cassette, color type that are capable of recording and do not fit into any more specific residual classifications. This code serves as the final destination for such apparatus within this particular branch of the tariff schedule.