8523 - Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37:
Sub-classifications
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8523 2100 00
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8523 29
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8523 80
Overview
Heading 8523 encompasses a broad range of media designed for recording sound, images, or other phenomena, as well as devices that store data digitally. This includes physical media like magnetic tapes and discs, optical discs such as CDs and DVDs, and modern solid-state non-volatile storage devices like USB flash drives and memory cards. It also covers "smart cards" with integrated circuits for data storage and processing. Crucially, this heading includes these items whether or not they are already recorded with data, and extends to the "masters" or matrices used in their production.
This classification is distinct from other headings within Section XVI by its specific focus on the *medium* or *carrier* of recorded information, rather than the machinery that reads or writes it (classified in other headings within Chapter 85, for instance) or raw materials. It also excludes products of Chapter 37, which covers photographic and cinematographic goods, and items that are purely informational without being recorded phenomena, such as blank paper.
To further refine classification, heading 8523 is subdivided based on the technology of the recording medium. Subcategories include "Magnetic media" for items like magnetic tape and floppy disks, "Optical media" for CD-ROMs, DVDs, and Blu-ray discs, and "Semiconductor media" for solid-state storage devices. The "Other" subcategory accounts for any media that do not fit neatly into these technologically defined groups.