HS Code 8523Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, excluding products of chapter 37

8 six-digit codes · Heading 22 of 48 in Chapter 85 · World Customs Organization Harmonized System

Heading 8523 is finely cut: 8 six-digit codes, 852321 to 852380, all of them under “Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, excluding products of chapter 37”. At that depth it is the exact wording of the code, not of the heading, that settles a classification. The heading is number 22 of 48 in Chapter 85, Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, parts and accessories of such articles, which runs to 296 six-digit codes in all.