8523.29.40 - Other

HTS Code 8523.29.40 broadly encompasses "Other" magnetic tapes that do not fall under more specific classifications within heading 8523. This category is primarily for magnetic tapes of a width not exceeding 4mm that are not specifically designated for news sound recordings relating to current events, which are classified under 8523.29.30. The key distinguishing factor is the absence of a specific purpose or content designation that would place it into a more granular subcategory.

Within this "Other" magnetic tape classification, there are further subdivisions to accommodate specific formats and uses. Subcategory 8523.29.40.10 is dedicated to sound recordings on cassette tapes, which are a common form of magnetic tape storage for audio. This distinction allows for separate tracking and statistical analysis of these widely used audio media.

The existence of a further "Other" subcategory (8523.29.40.20) indicates that there may be magnetic tapes of a width not exceeding 4mm that are not sound recordings on cassette tapes and also not news sound recordings. This residual subcategory serves to capture any remaining magnetic tape products that fit the broader criteria of 8523.29.40 but do not align with more specific definitions.