8522.90.80.40 - Magnetic recording and reproducing heads

HTS Code 8522.90.80.40 specifically classifies magnetic recording and reproducing heads. These components are integral to devices that capture and replay magnetic signals, such as those found in audio tape recorders, video cassette recorders, and certain types of data storage devices. The head itself is the element that interacts directly with the magnetic medium, reading or writing the information by inducing or detecting magnetic fields.

This classification is distinguished from its sibling category, 8522.90.80.81, which encompasses "Other" parts and accessories for apparatus of heading 8519 or 8521 that are not magnetic recording or reproducing heads. Therefore, while both fall under the broader category of "Other" parts and accessories, 8522.90.80.40 is dedicated solely to the specific function of magnetic head technology.

As this is a leaf node within the HTS structure, there are no further subcategories. The classification is precise, focusing on the distinct technological function of magnetic heads. When classifying goods, attention should be paid to whether the part's primary purpose is the magnetic recording or reproduction of sound or image, as opposed to other ancillary functions or components within the same audio-visual apparatus.