85238092

HS code 85238092 (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 "- - - Other, of a kind used for reproducing representations of instructions, data, sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format storage (recorded) media". Vietnam customs apply MFN rate of 5, Preferential rate 0. Statutory unit of measure: unit. 23 free trade agreement preferential rates are available for this code.