8523.49.20.10 - Prepackaged software for automatic data processing machines, of a kind sold at retail 🖩
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¢/m2 of recording surface |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers prepackaged software specifically designed for automatic data processing machines, which is marketed and sold directly to consumers at retail. This includes software that is typically found in retail stores or online marketplaces, intended for end-user installation and operation on personal computers, gaming consoles, or other data processing devices. The key characteristic is its retail packaging and distribution method, distinguishing it from software sold in bulk or through specialized business-to-business channels.
Within this subcategory, the focus is on optical media carrying phenomena other than sound or image. This differentiates it from media exclusively for audio or video reproduction. The software itself, as the recorded phenomenon, is the primary subject of classification here.
As a leaf node, HTS 8523.49.20.10 does not have further subdivisions. Its sibling category, 8523.49.20.20 ("Other"), would encompass optical media containing phenomena other than sound or image that are *not* prepackaged retail software for ADP machines. Therefore, when classifying optical media containing recorded data, the deciding factor is whether the product is a retail-packaged software for automatic data processing machines.