WCO classification path
- Chapter85Electrical machinery; electronics
- Heading8523Discs, 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, but excluding products of chapter 37
- Subheading852349Optical media
- National8523491090其他仅用于重放声音信息的已录制光学媒体
8523491090
"Other magnetic media"
HS code 8523491090 (Chapter 85 "Electrical machinery; electronics"; Heading 8523 "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, but excluding products of chapter 37"; Subheading 852349 "Optical media") under the China tariff schedule classifies "其他仅用于重放声音信息的已录制光学媒体". China customs apply MFN rate of 0%, General rate 130%. Statutory unit of measure: 张/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 0% |
普通税率 General rate | 130% |
增值税率 VAT | 9% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 9%/13% |
Global Benchmark
HS-6 prefix 8523.49 across other jurisdictions