8523.29.40.10 - Sound recordings on cassette tapes

This HTS category, 8523.29.40.10, specifically covers sound recordings presented on cassette tapes. These are magnetic tape recordings designed for audio playback, commonly recognized as compact audio cassettes. The "Other magnetic tapes" designation at this level indicates that while it is a magnetic tape, it falls outside of more precisely defined categories of magnetic tapes, such as those for data processing or video recording.

Within the broader context of magnetic media, this subcategory distinguishes itself from other potential magnetic tape formats that might fall under "Other" at preceding levels. For instance, it is distinct from reel-to-reel audio tapes or microcassettes, which would likely be classified elsewhere if a more specific provision existed. The physical form factor of the cassette, typically enclosed in a plastic shell with two spools, is a key defining characteristic.

As a leaf node, this classification does not have further subdivisions. Therefore, its scope is precisely defined by the HTS code and its associated description: sound recordings on cassette tapes. Any magnetic tape media for sound recording not presented in this specific cassette format, or intended for other purposes like data storage or video, would need to be classified under different HTS codes, potentially within the sibling category 8523.29.40.20, "Other," or other relevant headings within Chapter 85.