8523.29.50.20 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | lin. m |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 3.3¢/lin. m |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, HTS 8523.29.50.20, encompasses "Other" magnetic tapes with a specific physical dimension: a width exceeding 4 mm but not exceeding 6.5 mm, that are specifically designed for video tape recordings. The defining characteristic is the combination of tape width and its intended application for capturing and reproducing visual information, differentiating it from other magnetic media.
Distinguishing this category from its sibling, 8523.29.50.10, is crucial. The sibling category specifically covers magnetic tapes "In cassettes," implying a pre-packaged format with integrated winding mechanisms. In contrast, HTS 8523.29.50.20 applies to video magnetic tapes that are *not* in cassette form, potentially being offered in reel-to-reel or similar configurations. The classification hinges on whether the tape is integrated into a cassette housing.
As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Therefore, classification within this code is determined by meeting the explicit criteria of being a magnetic tape with a width between 4 mm and 6.5 mm, intended for video recording, and *not* being presented in a cassette. Examples of goods falling here would include bulk video tape, not yet wound onto a spool within a protective shell.