8523.29.40.20 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No., m2 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 86.1¢/m2of recording surface |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, HTS Code 8523.29.40.20, pertains to "Other" magnetic tapes that are not specifically enumerated under other headings within the magnetic media category. It broadly encompasses magnetic tape formats and constructions that do not fall into the more specific subcategories, such as sound recordings on cassette tapes. The key distinguishing factor for this category lies in its residual nature; it captures magnetic tapes not otherwise classified, often based on unique form factors, intended use, or material composition that deviates from standard formats.
The primary criterion for inclusion in this "Other" magnetic tape category is that the product must be a magnetic tape, intended for recording sound or other phenomena, and must not meet the specific definitions or characteristics of its sibling category, HTS Code 8523.29.40.10 (Sound recordings on cassette tapes). For instance, this could include data tapes, video tapes, or other specialized magnetic tapes where the format or application is not specifically a standard audio cassette.
As this is a leaf node, there are no further subcategories under HTS Code 8523.29.40.20. Therefore, the classification decision for goods falling here relies heavily on a thorough examination of their physical attributes, intended recording purpose, and whether they can be definitively excluded from more specific magnetic tape classifications based on width, format, or recorded content. Importers should consult specific rulings or guidance if the nature of the magnetic tape is not immediately clear.