HS 852110 Magnetic tape-type
Quick Answer: Magnetic tape-type recorders and reproducers, classified under HS code 852110, enter the UK and EU duty-free, while the United States applies a 35% ad valorem Most Favored Nation (MFN) duty rate on certain types. This code specifically covers devices that record and reproduce sound or other phenomena via magnetic tape, such as audio cassette recorders and video cassette recorders. Importers should be aware of potential variations in US duty rates depending on the specific characteristics of the magnetic tape apparatus. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff lines for accurate compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8521100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8521100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8521103000 | Free | — | ["No."] |
| 8521109000 | Free | — | ["No."] |
| 852110 | — | — | — |
| 8521106000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 852110 cover?
This subheading covers magnetic tape-type sound recorders and sound reproducers, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes devices primarily designed to record and/or play back audio information stored on magnetic tape. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category is specific to tape-based technology, excluding other recording media.
What falls outside HS 852110?
The following products are excluded from HS 852110: devices that record or reproduce images as well as sound (which fall under heading 8521.90), digital recorders and reproducers not using magnetic tape (e.g., solid-state recorders), and devices that solely reproduce sound from non-magnetic media like CDs or vinyl records. For instance, a digital voice recorder with internal flash memory would not be classified here, nor would a simple audio CD player.
What are common classification mistakes for HS 852110?
A common error is misclassifying digital audio recorders that do not utilize magnetic tape. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a device records and reproduces sound digitally using solid-state memory or optical media, it would not fit the "magnetic tape-type" description and should be classified elsewhere, typically under heading 8521.90.
How should importers classify products under HS 852110?
The correct procedure for classifying products under HS 852110 involves a thorough examination of the product's primary function and recording medium. Importers and customs brokers must verify that the device exclusively uses magnetic tape for recording and reproduction of sound. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 852110?
A reel-to-reel magnetic tape recorder weighing 15 kg and declared at a customs value of $500 USD would attract a US duty of $100.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared value: 20% of $500 USD = $100.00. Note that specific rates can vary by country and product.
Which trade agreements reduce duties for HS 852110?
Several free trade agreements may reduce the applicable duty rate for HS 852110. For example, under the United States-Mexico-Canada Agreement (USMCA), products originating from Canada or Mexico may be eligible for duty-free entry. To claim this preference, a valid USMCA certification of origin is required. Similarly, agreements with countries like South Korea could offer reduced rates, necessitating specific origin documentation as per the respective trade pact.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 852110, specifically for magnetic tape-type video recording or reproducing apparatus?
The import duty for HS code 852110, which covers magnetic tape-type video recording or reproducing apparatus, varies by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is Free. However, preferential rates may apply under trade agreements. Importers should consult the latest USITC tariff schedule for the most current rates and any applicable trade program benefits.
What specific criteria determine if a video recording or reproducing apparatus falls under HS code 852110 (magnetic tape-type)?
HS code 852110 is specifically for 'magnetic tape-type' video recording or reproducing apparatus. This means the apparatus must use magnetic tape as the primary medium for recording or reproducing video signals. Devices that use optical discs (like DVDs or Blu-rays), solid-state memory (like SD cards or internal flash memory), or other non-magnetic tape media would be classified under different HS codes. The core classification criterion is the physical medium of the magnetic tape.
Are there specific documentation requirements for importing goods classified under HS code 852110?
While HS code 852110 itself may not trigger unique documentation beyond standard import requirements, importers must ensure they possess a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, certificates of origin may be required to claim preferential duty rates under trade agreements. It is also advisable to have product specifications or a technical data sheet confirming the apparatus's functionality and magnetic tape medium to support the HS classification.
How is the import duty for HS code 852110 calculated, and can you provide an example?
The duty calculation depends on the specific duty rate applicable to the importing country and the declared value or quantity of the goods. For HS code 852110, if a country applies an ad valorem duty rate (a percentage of the value), the calculation is straightforward. For instance, if the MFN duty rate for a specific country is 3.5% ad valorem and an importer declares goods valued at $10,000, the duty would be $10,000 \times 3.5% = $350. If a specific duty rate (per unit) applies, the calculation would be rate per unit \times number of units. Always verify the exact duty rate and basis (ad valorem or specific) from the official tariff schedule.
Which major trade agreements might offer preferential duty rates for goods classified under HS code 852110?
Several trade agreements can impact duty rates for HS code 852110. For example, goods originating from countries that are part of the European Union's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with the EU may benefit from reduced or zero duties under the EU TARIC system. Similarly, in the United States, goods from countries with FTAs like the USMCA (United States-Mexico-Canada Agreement) or other preferential trade programs might have lower duties. Importers should verify the origin of their goods and consult the relevant trade agreement provisions and the importing country's tariff database (e.g., UK Trade Tariff for the UK) to determine eligibility for preferential treatment.