8523.49.30.00 - For reproducing sound only 🖩
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 category, 8523.49.30.00, specifically covers optical media designed exclusively for the reproduction of sound. This includes a wide range of audio recording formats, such as Compact Discs (CDs) intended for music playback, audio tapes, and other forms of optical discs that contain only sound data. The key defining characteristic is the singular function of sound reproduction, distinguishing them from media designed for other purposes.
It is crucial to differentiate this category from its sibling, 8523.49.20, which encompasses optical media for reproducing phenomena other than sound or image. For instance, optical media used for data storage or software distribution, which do not primarily function as sound reproducers, would fall under the latter. This node represents a distinct sub-classification focused solely on audio playback capabilities.
As this is a leaf node within the HTS, there are no further subdivisions. Therefore, classification within this category hinges on the confirmed functionality of the optical medium being solely for the reproduction of sound, aligning with the principles outlined in Chapter 85 for sound recorders and reproducers.