HS 852321 Magnetic media
Quick Answer: Magnetic media imported under HS 852321 enters the UK at 0.00%, the EU at 0.00%, and the US at a rate that can vary significantly, with MFN rates often being free but potentially reaching 80% for certain items. This HS code encompasses a broad range of magnetic storage media, including floppy disks, magnetic tape, and magnetic cards, whether blank or recorded. Importers should be aware of the substantial duty rate disparities, particularly in the US, which can impact landed costs. CustomTariffs aggregates this data, highlighting the importance of verifying specific product classifications and applicable rates per jurisdiction before shipment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523210000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 852321 cover?
This subheading covers magnetic tapes, whether or not recorded, specifically designed for use with computers. According to the WCO Harmonized System Nomenclature, this includes items like floppy disks and magnetic cartridges. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further clarify that this category encompasses blank or recorded magnetic media, excluding those primarily for audio or video recording, which fall under different headings. For instance, a 3.5-inch floppy disk with pre-recorded software would be classified here.
What falls outside HS 852321?
The following products are excluded from HS 852321: magnetic tapes primarily for audio or video recording (e.g., VHS tapes, audio cassettes), optical media (like CDs and DVDs), solid-state drives (SSDs), and USB flash drives, which are typically classified under other headings in Chapter 85. For example, a blank audio cassette tape for personal recording is classified under HS 8524, and a USB flash drive is generally classified under HS 852351.
What are common classification mistakes for HS 852321?
A common error is misclassifying magnetic media that is recorded with content other than computer data, such as audio or video recordings, under this subheading. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product has multiple uses, the most specific heading or the one that describes the essential character of the product takes precedence. For example, a magnetic tape with pre-recorded music should not be classified under 852321.
How should importers classify products under HS 852321?
The correct procedure for classifying products under HS 852321 involves a thorough examination of the product's primary function and the nature of the recorded data, if any. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and refer to the Explanatory Notes of the Harmonized System. Confirming that the magnetic media is specifically designed for computer use and not for audio-visual purposes is crucial for accurate classification.
How is the duty calculated for products under HS 852321?
A specific product, a 10-pack of new 3.5-inch floppy disks (each 1.44 MB capacity), declared at a customs value of $50 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 852321 in the USITC Harmonized Tariff Schedule is 0% ad valorem. The calculation is 0% × $50 USD = $0.00 USD. This rate is published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 852321?
Several free trade agreements may reduce the applicable duty rate for HS 852321, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may also offer reduced or "Free" duty rates. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the typical import duty rates for HS code 852321 (Magnetic disks, cards, tapes, solid-state non-volatile storage devices)?
Import duty rates for HS code 852321 vary by country. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is Free. However, other countries may have different rates. For instance, the EU's TARIC system might apply a rate, and the UK Trade Tariff also provides specific rates. Always consult the relevant national tariff schedule for the most accurate and up-to-date information. For the US, you can check the USITC website.
What specific types of magnetic media fall under HS code 852321?
HS code 852321 covers magnetic media such as magnetic disks (e.g., floppy disks, hard disk drives), magnetic cards (e.g., credit cards with magnetic stripes), and magnetic tapes. It also explicitly includes solid-state non-volatile storage devices, such as USB flash drives and memory cards (SD cards, microSD cards), which utilize magnetic principles for data storage, even though they are solid-state. The World Customs Organization (WCO) provides Explanatory Notes that further clarify the scope of this heading.
How is the import duty for HS code 852321 calculated, and can you provide an example?
The calculation of import duty depends on the duty rate applied. If the duty is an ad valorem rate (a percentage of the value), the calculation is straightforward. For example, if a country applies a 5% ad valorem duty rate on magnetic disks valued at $1,000, the duty would be calculated as: $1,000 (Value) × 5% (Duty Rate) = $50 (Duty Amount). If the duty is based on a specific rate (e.g., per unit), the calculation would be rate × quantity. Always verify the applicable duty basis (ad valorem, specific, or a combination) in the importing country's tariff schedule.
Are there preferential duty rates available for magnetic media (HS 852321) under trade agreements?
Yes, preferential duty rates may be available for HS code 852321 under various free trade agreements (FTAs) and preferential trade schemes. For example, goods originating from countries that are signatories to an FTA with the United States, the European Union, or the United Kingdom might qualify for reduced or zero duty rates. To claim preferential treatment, importers must typically provide proof of origin, such as a Certificate of Origin, and ensure the goods meet the rules of origin specified in the respective trade agreement. Consult the specific trade agreement and the importing country's customs regulations for eligibility criteria and documentation requirements.
What documentation is typically required for importing magnetic media under HS code 852321?
Standard import documentation for HS code 852321 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the country of import and the specific nature of the magnetic media, additional documentation might be required. This could include a Certificate of Origin (especially if claiming preferential duty rates under a trade agreement), import licenses, or specific declarations related to data security or content, although these are less common for standard storage media. Customs brokers should verify the exact requirements with the customs authorities of the importing country.