8523.59.00.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS code 8523.59.00.00, described as "Other," serves as a residual category for semiconductor media that do not fall under the more specific classifications of solid-state non-volatile storage devices (8523.51.00.00) or "smart cards" (8523.52.00). This classification is designed to capture semiconductor-based media for recording sound or other phenomena that possess characteristics distinct from those explicitly defined in the preceding subheadings.
The primary distinction of this category lies in its exclusion of fully integrated, non-volatile memory devices typically found in USB drives or solid-state drives, as well as smart cards with embedded microprocessors and memory for secure transactions. Instead, 8523.59.00.00 encompasses semiconductor media that might serve recording functions but lack the specific architectural features or primary purpose of the sibling categories. Examples could include certain types of read-only memory (ROM) semiconductor devices used for storing firmware or data, or other semiconductor media that facilitate the recording or reproduction of phenomena but are not classified as dedicated storage devices or smart cards.
As this is a terminal classification within the semiconductor media group, there are no further subcategories. Therefore, the classification of an item under 8523.59.00.00 will depend on a thorough analysis of its physical characteristics, intended use, and the absence of specific identifying features that would place it within a more narrowly defined HTS code. Importers and exporters should carefully examine product specifications to ensure accurate classification within this residual category.