"Smart cards" — 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
Classified under heading 8523 — chapter 85 of the US Harmonized Tariff Schedule.
General rate applies to goods from countries with normal trade relations. Special rates require a program code (USMCA, GSP, AGOA…). Column 2 applies where normal trade relations do not.
Duty calculator
Estimate the duty owed on an import under HTS 8523.52.00.
Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.
Where this rate sits
Heading 8523 contains 5 tariff lines. The general rate on this line is duty-free.
| Metric | This line | Heading 8523 |
|---|---|---|
| General rate | Free | avg 0% |
| Duty-free lines | yes | 5 of 5 |
| Specific-rate lines | no | 0 |
Classification path
All 5 tariff lines under heading 8523
Heading overview →| HTS code | Description | General | Col. 2 |
|---|---|---|---|
| 8523.29.40 | Other | Free | 86.1¢/m2of recording surface |
| 8523.29.50 | Video tape recordings | Free | 3.3¢/lin. m |
| 8523.29.70 | Video tape recordings | Free | 3.3¢/lin. m |
| 8523.49.20 | For reproducing phenomena other than sound or image | Free | 86.1¢/m2 of recording surface |
| 8523.52.00 | "Smart cards"this page | Free | 35% |
Using HTS 8523.52.00 correctly
A ten-digit HTS number has three parts: the four-digit heading, the six-digit international subheading shared by every WTO member, and the two-digit US statistical suffix. 8523.52.00 is a US national line — the same product may carry a different suffix in the EU TARIC or in another country's tariff.
Classification is determined by the General Rules of Interpretation, not by what the product is called on the invoice. If your goods could fall in two headings, GRI 1 sends you to the heading with the most specific description; GRI 3 breaks ties by essential character. A GRI 3(b) mistake is the single most common reason an entry gets reclassified and billed for unpaid duty plus interest.