85238040

HS code 85238040 (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 852380 "Other") under the Vietnam tariff schedule classifies "- - Gramophone records". Vietnam customs apply MFN rate of 37.5, Preferential rate 25. Statutory unit of measure: unit. 22 free trade agreement preferential rates are available for this code.