8523.80.10.00 - Phonograph records
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS code 8523.80.10.00 specifically covers phonograph records. This category is dedicated to media designed for the analog recording and playback of sound. These typically include vinyl discs with grooved surfaces that are read by a stylus.
Distinguishing this from its sibling category, 8523.80.20.00 ("Other"), is crucial. While 8523.80.20.00 would encompass other media not otherwise specified under heading 8523, 8523.80.10.00 is narrowly defined for the distinct format of traditional phonograph records. This ensures that the specific characteristics and purpose of these audio discs are appropriately classified.
As a leaf node within the HTS structure, 8523.80.10.00 has no further subdivisions. Therefore, classification to this code relies on identifying the product as a phonograph record, adhering to the established definitions within the Harmonized Tariff Schedule. This includes both blank records intended for recording and pre-recorded records.