cassette
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3919905060 | 40.8% | CN | US | Official Doc |
| 5604909000 | 40.0% | CN | US | Official Doc |
| 8523292000 | 17.5% | CN | US | Official Doc |
| 8523291000 | 17.5% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
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AI Analysis
πΌ Cassette (Magnetic Media & Plastic Tape)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is a "Cassette"?
In international trade, the term "Cassette" is ambiguous and highly dependent on its material composition and function. It generally falls into two distinct categories:
- Plastic Tape (Unregistered/Industrial): Magnetic tape without recording, or plastic tapes used for packaging, insulation, or industrial applications. These are treated as plastic articles.
- Magnetic Recording Medium: Cassettes containing magnetic material used for audio, data, or video storage (even if blank/unregistered). These are treated as electronic/optical media.
β οΈ Critical Distinction Point:
- If the cassette is purely plastic or blank magnetic tape intended for industrial use or simple recording media without specific data storage functions β Look at Chapter 39 (Plastics) or Chapter 56 (Textiles/Rubber).
- If the cassette is designed for data/audio storage (magnetic medium) β Look at Chapter 85 (Electrical Machinery), specifically 8523.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the 5 most likely HS Codes for "Cassette," categorized by material and function:
| HS Code | Product Description | Material/Form | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|---|
8523.29.20.00 |
Magnetic Media (Unregistered) | Magnetic Tape/Cassette | 17.5% | Base: 0.0%, Add-on: 7.5%, Section 122: 10% |
8523.29.10.00 |
Magnetic Media (Unregistered) | Magnetic Tape/Cassette | 17.5% | Base: 0.0%, Add-on: 7.5%, Section 122: 10% |
3919.90.50.60 |
Plastic Tape (Other) | Plastic Film/Tape | 40.8% | Base: 5.8%, Add-on: 25.0%, Section 122: 10% |
5604.90.90.00 |
Textile/Rubber Tape | Plastic-coated Textile | 40.0% | Base: 5.0%, Add-on: 25.0%, Section 122: 10% |
3919.10.20.55 |
Plastic Tape (Self-adhesive) | Plastic Tape/Strip | 40.8% | Base: 5.8%, Add-on: 25.0%, Section 122: 10% |
π Key Insight:
- Chapter 85 (8523.29.x0) is the MOST BENEFICIAL if the product is truly "magnetic media" (audio/data cassettes), with a total tax of only 17.5%.
- Chapter 39/56 (3919, 5604) applies if the product is treated as industrial plastic tape or packaging material, resulting in a high tax of 40.0%β40.8%.
- Misclassification Risk: Declaring a magnetic data cassette as "plastic tape" to save money is illegal and risks severe penalties. Conversely, declaring industrial plastic tape as "magnetic media" may trigger customs inspection for lack of electronic function.
π° III. 2026 Latest Tariff Rate Detailed Explanation (US Market)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 8523.29.20.00 / 8523.29.10.00 ββ Magnetic Media (Unregistered)
| Item | Detail |
|---|---|
| Base Duty Rate | 0% (Ad Valorem) |
| USITC Add-on Duty | +7.5% (From USITC Footnote related to Section 122) |
| Section 122 Duty | +10% (Specific to China/originating goods) |
| Total Duty Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No (Likely denied due to Section 122 & 301 implications) |
| Legal Basis Path | Section 122: 9903.01.25 β USITC: 8523.29.20.00 β FOOTNOTE: 9903.xxxx |
π Explanation:
- Base Rate 0%: Magnetic recording media typically has a low base duty in the US HTSUS.
- Add-on 7.5%: This reflects the current trade policy adjustments for certain electrical goods.
- Section 122 10%: A specific surcharge applied to goods from China under recent trade frameworks.
- Total 17.5%: This is the optimal classification for genuine magnetic cassettes, significantly cheaper than plastic tapes.
π― 2. 3919.90.50.60 / 3919.10.20.55 ββ Plastic Tape (Other)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.8% (Ad Valorem) |
| USITC Section 301 Duty | +25.0% (Section 301 Tariffs on Chinese Goods) |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Eligibility | β No |
| Legal Basis Path | IEEPA:9903.01.24 β USITC: 3919.90.50.60 β FOOTNOTE: 9903.88.01 |
π Explanation:
- Base Rate 5.8%: Plastic tapes have a moderate base duty.
- Section 301 25%: Standard high tariff for most Chinese-manufactured plastic articles.
- Section 122 10%: Additional surcharge.
- Total 40.8%: This is a high-cost classification. Only use this if the product is NOT magnetic media (e.g., pure plastic packaging tape).
π― 3. 5604.90.90.00 ββ Textile/Rubber Tape
| Item | Detail |
|---|---|
| Base Duty Rate | 5.0% |
| USITC Section 301 Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 40.0% |
| Tax Calculation | CIF Value Γ 40.0% |
| Legal Basis Path | Section 301 + Section 122 |
π Note:
- Applies if the cassette tape is made of textile base coated with rubber/plastic. Rare for standard audio cassettes, more common for industrial belts or tapes.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Preparation Checklist (Required Documents)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specifications | βοΈ | Must clearly state: "Magnetic Medium" OR "Plastic Tape". Include material composition. |
| β Product Photos | βοΈ | Clear images of the cassette, label, and internal structure (if possible). |
| β Material Declaration | βοΈ | Explicitly state: "Core: Magnetic Material" or "Substrate: Plastic/PET". |
| β Commercial Invoice | βοΈ | Use precise description: "Magnetic Audio Cassette, Unregistered" or "Plastic Adhesive Tape". |
| β Certificate of Origin | βοΈ | Required for Section 122 assessment. |
β 2. Declaration Strategy (Key Mantras)
π₯ "Know Your Core: Magnetic is Cheap, Plastic is Expensive!"
| Scenario | Correct HS Code | Wrong Declaration | Consequence |
|---|---|---|---|
| Audio/Data Cassette (Magnetic) | 8523.29.20.00 |
Declared as "Plastic Tape" (3919...) |
High Risk: Customs will inspect, find magnetic content, and reclassify β 40.8% Tax + Fine! |
| Industrial Plastic Tape | 3919.90.50.60 |
Declared as "Magnetic Media" (8523...) |
Suspicion: Customs will test for magnetism. If none found β Reclassification + Delay. |
| Blank Magnetic Tape | 8523.29.10.00 |
Declared as "Textile Tape" (5604...) |
Overpayment: You pay 40% instead of 17.5%. |
β 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Mixed Shipment (Plastic + Magnetic Cassettes) | Declare Separately! Do not lump them under one HS Code. Misdeclaration leads to penalties. |
| OEM Cassettes | Provide client order + technical drawing showing magnetic layer. |
| "Cassette" Ambiguity | If unsure, default to Chapter 85 (8523) only if you can prove magnetic properties. Otherwise, Chapter 39 is safer for plastic-only items. |
| Pre-Ruling | Apply for Advance Ruling (CBP Ruling) if importing large volumes. This locks in the HS Code and prevents future disputes. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Duty (CN Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 8523.29.20.00 |
17.5% | Best for magnetic media. High penalty for misclassification. |
| πΊπΈ USA | 3919.90.50.60 |
40.8% | Only for non-magnetic plastic tapes. |
| π¨π³ China | 8523.29.20.00 |
~10-15% | Lower base duty, no Section 122. |
| πͺπΊ EU | 8523.29.90 |
~2-3% | Low duty, but high VAT (19-27%). No Section 301. |
| π¬π§ UK | 8523.29.90 |
~2-3% | Post-Brexit, similar to EU but different VAT rules. |
π Conclusion:
- US Market is Critical: The difference between 17.5% and 40.8% is massive.
- Magnetic = 17.5%, Plastic = 40.8%.
- Do NOT misclassify to save costs; customs audits on magnetic media are frequent.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring magnetic cassettes as "Plastic Tape" to avoid high taxes.
π Result: Customs detects magnetism β Reclassification + 25% Penalty + Back Taxes.
β Error 2: Declaring industrial plastic tape as "Magnetic Media" because it's easier.
π Result: Customs fails magnetic test β Delay + Re-inspection + Potential Rejection.
β Error 3: Ignoring Section 122.
π Result: Underpaying by 10% on all goods β Audit Trigger.
β Correct Approach:
"Magnetic Cassette, Unregistered, 100% Plastic Housing, Magnetic Tape Core, Model XYZ, Origin CN"
β HS Code:8523.29.20.00
π― VII. Conclusion: Precision Classification, Cost Control!
π― Remember the Mantra:
πΉ "Magnetic Core? 17.5%! Plastic Only? 40.8%! Don't Gamble with Customs!"
πΉ "HS Code Defines Cost, Misclassification Defines Ruin!"
π Pro Tip:
If your product is blank magnetic tape for industrial recording, ensure it is NOT classified as "consumer audio cassettes" if it lacks audio-specific features, as some sub-codes have different rates. Always consult a customs broker for Advance Rulings before shipping.
π£ Action Required:
π Contact a Licensed Customs Broker
π Provide Product Samples & Specifications
π Secure HS Code Pre-Ruling for 2026 Imports
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent Saved is Profit Gained!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.