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CN โ†’ US
HS Code Tariff Rate Origin Destination Doc
8523410000 17.5% CN US Official Doc
8523494000 35.0% CN US Official Doc
3923900080 38.0% CN US Official Doc
3923109000 38.0% CN US Official Doc
4202929400 52.6% CN US Official Doc

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๐ŸŽต Optical Discs (CDs, DVDs, Blu-ray) & Disc Cases โ€“ HS Code & Tariff Guide 2026


๐ŸŒ HS Code Classification & Customs Clearance Master Guide | 2026 Updated Tariff Breakdown | Pro Tips for Smooth Import
๐Ÿ“Œ One Product, Multiple Codes โ€“ Know Which One Applies to Your Shipment!


๐Ÿ“ฆ I. Product Definition & Classification: Whatโ€™s Really in Your Shipment?

Youโ€™re shipping optical discs (CDs, DVDs, Blu-ray) or their protective cases โ€” but not all are taxed the same. The key lies in what the disc is used for and what the packaging is made of.

โš ๏ธ Critical Distinction:
- If the disc stores audio, video, or data and is used in automatic data processing (ADP) machines โ†’ High tariff
- If the disc only records sound or images (not for computers) โ†’ Lower tariff
- If the case is plastic or textile-based โ†’ Higher tariff due to material & design


๐Ÿ” II. HS Code Breakdown (2026 Official Tariff Table)

HS Code Product Description Use Case Tax Rate Key Differentiator
8523.41.00.00 Optical disc for recording sound or other phenomena (e.g., music CDs, video DVDs) Non-computer use โ€“ audio/video only 17.5% Not for ADP
8523.49.40.00 Optical disc for automatic data processing (ADP) equipment (e.g., software, OS, data backup) Used in computers, servers, industrial systems 35.0% For computers/data
3923.90.00.80 Plastic disc case (non-reusable, single-use) Protective sleeve for discs, not for transport 38.0% Plastic, non-reusable
3923.10.90.00 Plastic packaging for goods (e.g., disc sleeves, blister packs) Used for shipping, bulk packaging 38.0% For transport/packaging
4202.92.94.00 Container made of plastic or textile (e.g., soft disc case, zippered pouch) Protective case with fabric or flexible plastic 52.6% Hybrid material + container design

โœ… Key Insight:
- Discs for computers = higher tax
- Discs for music/video = lower tax
- Plastic cases = 38%
- Textile/plastic hybrid cases = 52.6% (highest!)


๐Ÿ’ฐ III. 2026 Tariff Breakdown (Detailed & Legal-Compliant)

โœ… Applicable Country: United States (US)
โœ… Origin: China (CN)
โœ… Effective Date: November 10, 2025 (and ongoing)


๐ŸŽฏ 1. 8523.41.00.00 โ€“ Optical Discs for Sound/Phenomena (e.g., Music CDs)

Item Detail
Base Duty 0.0% (ad valorem)
Additional Duty (Section 301) +7.5% (USITC Footnote 9903.88.01)
Section 122 Duty (IEEPA) +10.0% (for China-origin goods)
Total Effective Rate 17.5%
Tax Calculation CIF Value ร— 17.5%
De Minimis Threshold โŒ Not applicable (denied)
Legal Basis Path IEEPA:9903.01.25 โ†’ IEEPA:9903.01.24 โ†’ USITC:8523.41.00.00 โ†’ FOOTNOTE:9903.88.01

๐Ÿ“Œ Explanation:
- This code applies to CDs/DVDs used for music, movies, or non-computer data.
- No ADP use โ†’ no 25% USITC surcharge.
- Still subject to 10% IEEPA (emergency economic powers) due to China origin.


๐ŸŽฏ 2. 8523.49.40.00 โ€“ Optical Discs for Automatic Data Processing (ADP)

Item Detail
Base Duty 0.0%
Additional Duty (Section 301) +25.0% (USITC Footnote 9903.88.01)
Section 122 Duty (IEEPA) +10.0%
Total Effective Rate 35.0%
Tax Calculation CIF ร— 35.0%
De Minimis Threshold โŒ Not applicable
Legal Basis Path IEEPA:9901.25 โ†’ IEEPA:9903.01.24 โ†’ USITC:8523.49.40.00 โ†’ FOOTNOTE:9903.88.01

๐Ÿ“Œ Explanation:
- Applies to software CDs, OS discs, backup media, firmware.
- High-risk category โ€“ if your disc contains any data processing software, this code MUST be used.
- 25% USITC surcharge = Major cost driver.
- No exceptions โ€“ even if it's a single software disc.


๐ŸŽฏ 3. 3923.90.00.80 โ€“ Plastic Disc Case (Single-Use)

Item Detail
Base Duty 3.0%
Additional Duty (Section 301) +25.0%
Section 122 Duty (IEEPA) +10.0%
Total Effective Rate 38.0%
Tax Calculation CIF ร— 38.0%
De Minimis Threshold โŒ Not applicable
Legal Basis Path IEEPA:9903.01.24 โ†’ USITC:3923.90.00.80 โ†’ FOOTNOTE:9903.88.01

๐Ÿ“Œ Explanation:
- Applies to non-reusable plastic sleeves (e.g., standard CD jewel cases).
- Even if itโ€™s just a case, the plastic material + China origin triggers 38%.
- No โ€œlight packagingโ€ exemption.


๐ŸŽฏ 4. 3923.10.90.00 โ€“ Plastic Packaging for Goods (e.g., Blister Packs)

Item Detail
Base Duty 3.0%
Additional Duty (Section 301) +25.0%
Section 122 Duty (IEEPA) +10.0%
Total Effective Rate 38.0%
Tax Calculation CIF ร— 38.0%
De Minimis Threshold โŒ Not applicable
Legal Basis Path IEEPA:9903.01.24 โ†’ USITC:3923.10.90.00 โ†’ FOOTNOTE:9903.88.01

๐Ÿ“Œ Explanation:
- Applies to bulk packaging, blister packs, shrink-wrapped sets.
- Even if the case is just for shipping, itโ€™s taxed at 38%.
- Do not confuse with โ€œcontainerโ€ โ€“ this is packaging, not protection.


๐ŸŽฏ 5. 4202.92.94.00 โ€“ Container (Plastic or Textile) for Discs

Item Detail
Base Duty 17.6%
Additional Duty (Section 301) +25.0%
Section 122 Duty (IEEPA) +10.0%
Total Effective Rate 52.6%
Tax Calculation CIF ร— 52.6%
De Minimis Threshold โŒ Not applicable
Legal Basis Path IEEPA:9903.01.24 โ†’ USITC:4202.92.94.00 โ†’ FOOTNOTE:9903.88.01

๐Ÿ“Œ Explanation:
- Applies to zippered pouches, soft cases, fabric-lined cases.
- Highest tariff due to material hybrid (plastic + textile) and container classification.
- Even if the case is โ€œsoftโ€ or โ€œflexibleโ€, itโ€™s taxed as a container.


๐Ÿ› ๏ธ IV. Customs Clearance Tips (Pro-Level Strategies)

โœ… 1. Must-Have Documentation (No Exceptions!)

Document Required? Why It Matters
โœ… Commercial Invoice โœ”๏ธ Must state exact use (e.g., โ€œCD for music onlyโ€ or โ€œsoftware backup discโ€)
โœ… Product Photos (with label) โœ”๏ธ Show disc type, case material, brand, model
โœ… Technical Specs โœ”๏ธ Prove ADP use (e.g., โ€œcontains Windows 11 installerโ€)
โœ… Packing List โœ”๏ธ Clarify discs vs. cases vs. packaging
โœ… Certificate of Origin (CO) โœ”๏ธ If from Vietnam/Mexico, may qualify for IEEPA exemption
โœ… Test Report (if applicable) โœ”๏ธ FCC, RoHS, CE (if needed)

โœ… 2.็”ณๆŠฅๆŠ€ๅทง๏ผˆCritical Rules๏ผ‰

๐Ÿ”ฅ โ€œUse Case Rules the Code โ€“ Donโ€™t Guess!โ€

Scenario Correct HS Code Wrong Code Risk
Music CD (no software) 8523.41.00.00 8523.49.40.00 Pay 35% instead of 17.5%
Software CD (OS installer) 8523.49.40.00 8523.41.00.00 Audit, penalties, back taxes
Plastic case (jewel case) 3923.90.00.80 4202.92.94.00 Pay 52.6% instead of 38%
Fabric-lined zip pouch 4202.92.94.00 3923.90.00.80 Pay 52.6% vs. 38%
Discs in blister pack 3923.10.90.00 8523.41.00.00 Case taxed at 38% โ€“ not just disc

โœ… 3. Special Cases & Solutions

Situation Solution
Discs shipped with case Declare separately: Discs + Case โ†’ different HS codes
Bulk shipment with mixed cases Split by material: Plastic cases โ†’ 3923.90.00.80; Fabric cases โ†’ 4202.92.94.00
Discs for industrial use (e.g., medical) Apply for non-commercial use exemption โ€“ provide documentation
Origin from Vietnam/Mexico Apply for IEEPA exemption โ€“ 0% additional duty
Need to reduce tax burden Repackage in non-IEEPA countries or use non-plastic cases

๐ŸŒ V. Global Market Tariff Comparison (2026)

Country Recommended HS Code Base Duty Additional Taxes Notes
๐Ÿ‡บ๐Ÿ‡ธ USA 8523.41.00.00 0% +17.5% High tax for ADP discs
๐Ÿ‡จ๐Ÿ‡ณ China 8523.41.00.00 5% None No IEEPA/301
๐Ÿ‡ช๐Ÿ‡บ EU 8523.41.00.00 0% None No extra duties
๐Ÿ‡ฆ๐Ÿ‡บ Australia 8523.41.00.00 5% None No 301/IEEPA
๐Ÿ‡ฏ๐Ÿ‡ต Japan 8523.41.00.00 0% None No additional taxes

๐Ÿ“Œ Takeaway:
- USA is the only market with 301/IEEPA surcharges.
- China-origin goods face highest risk.
- Vietnam/Mexico origin = potential tax savings.


๐Ÿ“Œ VI. Common Mistakes & How to Avoid Them (Real-World Examples)

โŒ Mistake 1: Calling a software CD a โ€œmusic CDโ€
๐Ÿ‘‰ Result: Taxed at 17.5% instead of 35% โ†’ Underpaid โ†’ Audit & penalties

โŒ Mistake 2: Packing 1000 CDs in plastic blister packs โ†’ declare as โ€œdiscs onlyโ€
๐Ÿ‘‰ Result: Case taxed at 38% โ†’ Total cost increases 38%

โŒ Mistake 3: Using a fabric zip pouch โ†’ declare as โ€œplastic caseโ€
๐Ÿ‘‰ Result: Taxed at 52.6% instead of 38% โ†’ $10,000+ extra cost

โœ… Correct Way:

โ€œ1000 x Software DVDs (ADP use), in 1000 x Plastic Cases (3923.90.00.80), packed in 100 x Blister Packs (3923.10.90.00)โ€


๐ŸŽฏ VII. Final Verdict: Win the Game, Not the Battle

๐Ÿ”น โ€œUse Case Determines Tax โ€“ Not the Nameโ€
๐Ÿ”น โ€œPlastic Case = 38%, Fabric Case = 52.6%โ€
๐Ÿ”น โ€œADP Discs = 35%, Music Discs = 17.5%โ€
๐Ÿ”น โ€œNever declare case as โ€˜discโ€™ โ€“ itโ€™s a separate productโ€


๐Ÿ“ฃ Act Now: Avoid Costly Mistakes!

๐Ÿ“ž Contact a Customs Broker with USITC/IEEPA Experience
๐Ÿš€ Request an HS Code Pre-Ruling (Advance Ruling)
๐Ÿ’ผ Repackage or re-source from non-China countries (e.g., Vietnam, Mexico)
๐Ÿ“Š Use a tariff calculator with real-time 301/IEEPA updates


โœจ Your shipmentโ€™s success starts with the right HS Code.
๐Ÿ’ผ One wrong code = 35% vs. 17.5% = $50,000+ in extra costs.
๐Ÿ” Be precise. Be legal. Be profitable.


โœ… Professional Customs, Precision First.
๐Ÿ“ฆ Your product. Your profit. Your peace of mind.

Customer Reviews

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) โ€” Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) โ€” More specific grouping within the chapter
  • Subheading (6 digits) โ€” Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) โ€” 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 โ€” The standard duty rate applied to WTO members
  • General rate โ€” Applied to countries without trade agreements
  • Trade remedy duties โ€” 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.