8523.29.80.00 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | 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¢/m2 of recording surface |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8523.29.80.00, encompasses magnetic tapes that do not fall under the "video tape recordings" designation (8523.29.70). It is a residual category for other magnetic tapes exceeding 6.5 mm in width, meaning it captures magnetic tape media used for a variety of recording purposes beyond standard video. This includes, but is not limited to, audio recording tapes, data storage tapes, and specialized magnetic tapes utilized in industrial or scientific applications, provided they meet the width specification and are composed of magnetic material on a flexible substrate.
The distinction from its sibling category, 8523.29.70, is crucial. While both fall under "Other magnetic tapes," 8523.29.70 is exclusively for tapes formatted for video recording. Therefore, any magnetic tape exceeding 6.5 mm in width that is intended for audio, data storage, or other non-video phenomena, will be classified under this residual category. The key differentiator lies in the intended application and format of the recorded content.
As this is a leaf node, there are no further subcategories to introduce. Classification under 8523.29.80.00 relies on the negative criterion of not meeting the criteria for video tape recordings, while still fulfilling the requirements of being a magnetic tape of a width exceeding 6.5 mm. Importers must ensure the tape's magnetic nature and width are correctly identified to apply this classification accurately.