HS 852349 Other
Quick Answer: Optical media imported under HS 852349 enters the UK and EU duty-free, while the US applies a duty rate of 80% ad valorem for certain items. This residual category, "Other," within HS 852349 encompasses optical media not specifically classified elsewhere, such as blank recordable or re-recordable discs, and other optical storage media. Importers should exercise caution as the broad nature of this code necessitates careful examination of specific product characteristics to ensure correct classification and avoid potential duty discrepancies. According to CustomTariffs data, the significant duty disparity for the US market warrants thorough due diligence for affected shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523490000 | — | — | — |
| 8523492000 | 0.00 % | — | — |
| 8523491000 | 0.00 % | — | — |
| 8523499000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523490000 | 0.00 % | — | — |
| 8523491000 | 0.00 % | — | — |
| 8523492000 | 0.00 % | — | — |
| 8523499000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 852349 | — | — | — |
| 8523492010 | — | — | ["No.","m<sup>2</sup>"] |
| 8523492020 | — | — | ["No.","m<sup>2</sup>"] |
| 8523494000 | Free | — | ["No."] |
| 85234920 | Free | — | — |
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 852349 cover?
This subheading covers "Other" recorded media that are not discs, tapes, solid-state non-volatile storage devices, smart cards, and other recording media for sound or other phenomena, excluding those of heading 8523. According to the WCO Harmonized System Nomenclature, this category is for items not specifically enumerated in preceding subheadings of 8523, often including specialized or newer forms of digital storage media not fitting prior descriptions. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database further refine this by focusing on media for recording sound or other phenomena, provided they are not otherwise classified.
What falls outside HS 852349?
The following products are excluded from HS 852349: optical media such as CDs and DVDs (classified under 852341 or 852349 if unrecorded), magnetic tapes (852329), solid-state non-volatile storage devices like USB flash drives and SSDs (852351), and smart cards (852352). Also excluded are blank paper tape or cards for automatic data processing machines (482340) and items where the recording medium is integral to a larger apparatus and not the primary component, such as the memory chip within a digital camera, which would be classified with the camera itself.
What are common classification mistakes for HS 852349?
A common error is misclassifying solid-state non-volatile storage devices, such as USB flash drives or SD cards, under this "Other" subheading when they should be classified under HS 852351. This is due to a misunderstanding of the specific exclusions and the detailed breakdown within heading 8523. According to General Rule of Interpretation (GRI) 3(c), when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers must carefully review the specific characteristics of the recording medium against the detailed descriptions in the HTS or TARIC.
How should importers classify products under HS 852349?
The correct procedure for classifying products under HS 852349 involves a systematic approach. First, determine if the product is a recording medium for sound or other phenomena. Second, consult the WCO HS Explanatory Notes and the specific national tariff schedules (e.g., USITC HTS, EU TARIC) to see if the product fits a more specific subheading within 8523. If it is not a disc, tape, solid-state non-volatile storage device, smart card, or other specifically enumerated type, and it is indeed a recording medium, then 852349 is the appropriate classification. Always verify the product's technical specifications and intended use.
How is the duty calculated for products under HS 852349?
A 128GB USB flash drive declared at a customs value of $500 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 852351 (which is where most USB drives are classified, not 852349). The calculation is: 3.0% of $500 = $15.00. If the product were indeed classified under 852349 and had a similar duty rate, the calculation would follow the same ad valorem principle based on the declared value.
Which trade agreements reduce duties for HS 852349?
Several free trade agreements may reduce the applicable duty rate for HS 852349, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the specific product's origin.
```Which HS Codes Are Related?
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FAQ
What are the typical duty rates for HS code 852349, and how can I determine preferential rates?
HS code 852349, covering 'Other' recorded media for sound or other phenomena, often has varied duty rates depending on the importing country. For instance, the U.S. Harmonized Tariff Schedule (USHTS) lists a Most Favored Nation (MFN) duty rate of Free for this classification. However, preferential rates under Free Trade Agreements (FTAs) like the USMCA (United States-Mexico-Canada Agreement) or others may also apply, potentially offering reduced or zero duties. Always consult the specific tariff schedule of the destination country and any applicable trade agreements to confirm the exact duty rate and eligibility for preferential treatment. The USITC (U.S. International Trade Commission) provides detailed tariff information for the United States.
What specific criteria determine if a product falls under HS code 852349 ('Other') rather than a more specific subheading?
HS code 852349 is a residual category, meaning it applies to recorded media for sound or other phenomena that are not specifically classified under other subheadings within 8523. This includes items like optical media (CDs, DVDs, Blu-rays) not covered elsewhere, or other forms of recorded data storage that don't fit into more precise categories like magnetic tapes, discs, solid-state non-volatile storage devices, or semiconductor-based memory media. Classification relies on the principle of 'essential character' and the rule of 'specific versus general.' If a product's characteristics and intended use align with a more specific HS code, it should be classified there. Only when no other subheading accurately describes the product should 852349 be considered. The World Customs Organization (WCO) provides guidance on classification principles.
What documentation is typically required for importing goods classified under HS 852349?
Standard import documentation for goods under HS 852349 generally includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if preferential duty treatment is claimed. Depending on the nature of the recorded media and the importing country's regulations, additional documentation may be required. For example, if the media contains copyrighted material, proof of rights or licenses might be necessary. It is crucial to verify the specific import requirements with the customs authority of the destination country or consult with a customs broker.
How is the import duty for HS code 852349 calculated, and can you provide an example?
The calculation of import duty for HS code 852349 depends on the specific duty rate applied by the importing country. If the duty is an 'ad valorem' rate (a percentage of the value), the calculation is straightforward. For example, if the MFN duty rate for a specific country is 3.5% ad valorem and you import goods valued at $10,000, the duty would be $10,000 × 3.5% = $350. If the duty is a specific rate (e.g., per unit), the calculation would be rate × quantity. Some countries may also apply compound duties (a combination of ad valorem and specific rates). Always refer to the official tariff schedule for the applicable duty type and rate. For instance, if a country had a specific duty of $0.10 per unit on certain recorded media under this code, and you imported 5,000 units, the duty would be 5,000 units × $0.10/unit = $500.
Which common trade agreements might affect the duty rates for HS code 852349, and what are the general requirements for claiming benefits?
Trade agreements can significantly impact duty rates for HS code 852349. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) may offer preferential duty treatment. For imports into the European Union, the EU TARIC database would detail rates applicable under agreements with countries like the UK (following Brexit), Switzerland, or others. To claim benefits under these agreements, importers typically need to provide a valid Certificate of Origin or proof of origin as stipulated by the specific trade agreement. This document certifies that the goods meet the rules of origin criteria defined in the agreement. Always consult the text of the relevant trade agreement and the importing country's customs regulations for precise requirements.