Disc
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8523410000 | 17.5% | CN | US | 官方文档 |
| 8523494000 | 35.0% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 4202929400 | 52.6% | CN | US | 官方文档 |
商品图片
AI分析
🎵 Optical Discs (CDs, DVDs, Blu-ray) & Disc Cases – HS Code & Tariff Guide 2026
🌐 HS Code Classification & Customs Clearance Master Guide | 2026 Updated Tariff Breakdown | Pro Tips for Smooth Import
📌 One Product, Multiple Codes – Know Which One Applies to Your Shipment!
📦 I. Product Definition & Classification: What’s Really in Your Shipment?
You’re shipping optical discs (CDs, DVDs, Blu-ray) or their protective cases — but not all are taxed the same. The key lies in what the disc is used for and what the packaging is made of.
⚠️ Critical Distinction:
- If the disc stores audio, video, or data and is used in automatic data processing (ADP) machines → High tariff
- If the disc only records sound or images (not for computers) → Lower tariff
- If the case is plastic or textile-based → Higher tariff due to material & design
🔍 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 – 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 |
✅ Key Insight:
- Discs for computers = higher tax
- Discs for music/video = lower tax
- Plastic cases = 38%
- Textile/plastic hybrid cases = 52.6% (highest!)
💰 III. 2026 Tariff Breakdown (Detailed & Legal-Compliant)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 8523.41.00.00 – 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 × 17.5% |
| De Minimis Threshold | ❌ Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8523.41.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code applies to CDs/DVDs used for music, movies, or non-computer data.
- No ADP use → no 25% USITC surcharge.
- Still subject to 10% IEEPA (emergency economic powers) due to China origin.
🎯 2. 8523.49.40.00 – 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 × 35.0% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:8523.49.40.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to software CDs, OS discs, backup media, firmware.
- High-risk category – if your disc contains any data processing software, this code MUST be used.
- 25% USITC surcharge = Major cost driver.
- No exceptions – even if it's a single software disc.
🎯 3. 3923.90.00.80 – 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 × 38.0% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3923.90.00.80 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to non-reusable plastic sleeves (e.g., standard CD jewel cases).
- Even if it’s just a case, the plastic material + China origin triggers 38%.
- No “light packaging” exemption.
🎯 4. 3923.10.90.00 – 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 × 38.0% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3923.10.90.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to bulk packaging, blister packs, shrink-wrapped sets.
- Even if the case is just for shipping, it’s taxed at 38%.
- Do not confuse with “container” – this is packaging, not protection.
🎯 5. 4202.92.94.00 – 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 × 52.6% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4202.92.94.00 → FOOTNOTE:9903.88.01 |
📌 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 “soft” or “flexible”, it’s taxed as a container.
🛠️ IV. Customs Clearance Tips (Pro-Level Strategies)
✅ 1. Must-Have Documentation (No Exceptions!)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must state exact use (e.g., “CD for music only” or “software backup disc”) |
| ✅ Product Photos (with label) | ✔️ | Show disc type, case material, brand, model |
| ✅ Technical Specs | ✔️ | Prove ADP use (e.g., “contains Windows 11 installer”) |
| ✅ Packing List | ✔️ | Clarify discs vs. cases vs. packaging |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam/Mexico, may qualify for IEEPA exemption |
| ✅ Test Report (if applicable) | ✔️ | FCC, RoHS, CE (if needed) |
✅ 2.申报技巧（Critical Rules）
🔥 “Use Case Rules the Code – Don’t Guess!”
| 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% – not just disc |
✅ 3. Special Cases & Solutions
| Situation | Solution |
|---|---|
| Discs shipped with case | Declare separately: Discs + Case → different HS codes |
| Bulk shipment with mixed cases | Split by material: Plastic cases → 3923.90.00.80; Fabric cases → 4202.92.94.00 |
| Discs for industrial use (e.g., medical) | Apply for non-commercial use exemption – provide documentation |
| Origin from Vietnam/Mexico | Apply for IEEPA exemption – 0% additional duty |
| Need to reduce tax burden | Repackage in non-IEEPA countries or use non-plastic cases |
🌍 V. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8523.41.00.00 |
0% | +17.5% | High tax for ADP discs |
| 🇨🇳 China | 8523.41.00.00 |
5% | None | No IEEPA/301 |
| 🇪🇺 EU | 8523.41.00.00 |
0% | None | No extra duties |
| 🇦🇺 Australia | 8523.41.00.00 |
5% | None | No 301/IEEPA |
| 🇯🇵 Japan | 8523.41.00.00 |
0% | None | No additional taxes |
📌 Takeaway:
- USA is the only market with 301/IEEPA surcharges.
- China-origin goods face highest risk.
- Vietnam/Mexico origin = potential tax savings.
📌 VI. Common Mistakes & How to Avoid Them (Real-World Examples)
❌ Mistake 1: Calling a software CD a “music CD”
👉 Result: Taxed at 17.5% instead of 35% → Underpaid → Audit & penalties
❌ Mistake 2: Packing 1000 CDs in plastic blister packs → declare as “discs only”
👉 Result: Case taxed at 38% → Total cost increases 38%
❌ Mistake 3: Using a fabric zip pouch → declare as “plastic case”
👉 Result: Taxed at 52.6% instead of 38% → $10,000+ extra cost
✅ Correct Way:
“1000 x Software DVDs (ADP use), in 1000 x Plastic Cases (3923.90.00.80), packed in 100 x Blister Packs (3923.10.90.00)”
🎯 VII. Final Verdict: Win the Game, Not the Battle
🔹 “Use Case Determines Tax – Not the Name”
🔹 “Plastic Case = 38%, Fabric Case = 52.6%”
🔹 “ADP Discs = 35%, Music Discs = 17.5%”
🔹 “Never declare case as ‘disc’ – it’s a separate product”
📣 Act Now: Avoid Costly Mistakes!
📞 Contact a Customs Broker with USITC/IEEPA Experience
🚀 Request an HS Code Pre-Ruling (Advance Ruling)
💼 Repackage or re-source from non-China countries (e.g., Vietnam, Mexico)
📊 Use a tariff calculator with real-time 301/IEEPA updates
✨ Your shipment’s success starts with the right HS Code.
💼 One wrong code = 35% vs. 17.5% = $50,000+ in extra costs.
🔐 Be precise. Be legal. Be profitable.
✅ Professional Customs, Precision First.
📦 Your product. Your profit. Your peace of mind.
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。