8522.90.80.81 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading, 8522.90.80.81, covers "Other" parts and accessories for apparatus of heading 8519 (which includes turntables, record players, etc.) or heading 8521 (which includes tape recorders and other sound recorders and reproducers), not specifically classified elsewhere within subheading 8522.90.80. It serves as a residual category for items that are integral to the functioning or use of audio recording and playback devices but do not fit into more specific classifications like magnetic recording and reproducing heads (8522.90.80.40).
Distinguishing this category from its sibling, 8522.90.80.40, is crucial. While the sibling exclusively encompasses the heads responsible for reading and writing magnetic information, this "Other" category applies to a wide array of components. Examples might include power supplies, chassis, buttons, dials, internal wiring harnesses, speaker grilles, or other miscellaneous mechanical and electrical parts that are specifically designed for and dedicated to the operation of apparatus covered by headings 8519 or 8521.
As a leaf node, this classification does not have further subdivisions. Therefore, classification into 8522.90.80.81 hinges on the item being a part or accessory for the specified audio apparatus, not fitting any other more precise subheading within 8522.90.80, and not being specifically provided for in other chapters of the Harmonized Tariff Schedule. The primary consideration for classification here is the intended use and specific applicability to the apparatus defined in headings 8519 and 8521.