8523 聲音或其他現象記錄用介質（如光盤、磁帶、固態非易失存儲設備、智能卡等），含制盤用母盤及原版盤，但第三十七章產品除外
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:
普通稅率（General）
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優惠稅率（Special）
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第二欄稅率（Column 2）
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計量單位
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下級編碼
8523.21.00.00 Cards incorporating a magnetic stripe
普通 Free
8523.29 Other:
8523.29.10.00 Unrecorded magnetic media
普通 Free
8523.29.20.00 Magnetic tapes for reproducing phenomena other than sound or image
普通 Free
8523.29.30.00 News sound recordings relating to current events
普通 Free
8523.29.40 Other
普通 Free
8523.29.40.10 Sound recordings on cassette tapes
8523.29.40.20 Other
8523.29.50 Video tape recordings
普通 Free
8523.29.50.10 In cassettes
8523.29.50.20 Other
8523.29.60.00 Other
普通 Free
8523.29.70 Video tape recordings
普通 Free
8523.29.70.10 Of a width not exceeding 16 mm, in cassettes
8523.29.70.20 Other
8523.29.80.00 Other
普通 Free
8523.29.90.00 Other
普通 Free
8523.41.00.00 Unrecorded
普通 Free
8523.49 Other:
8523.49.20 For reproducing phenomena other than sound or image
普通 Free
8523.49.20.10 Prepackaged software for automatic data processing machines, of a kind sold at retail
8523.49.20.20 Other
8523.49.30.00 For reproducing sound only
普通 Free
8523.49.40.00 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 recorded discs
普通 Free
8523.49.50.00 Other
普通 Free
8523.51.00.00 Solid-state non-volatile storage devices
普通 Free
8523.52.00 "Smart cards"
普通 Free
8523.52.00.10 Unrecorded
8523.52.00.90 Other
8523.59.00.00 Other
普通 Free
8523.80 Other:
8523.80.10.00 Phonograph records
普通 Free
8523.80.20.00 Other
普通 Free
常見問題
什麼是 HS 編碼？
HS 編碼（Harmonized System）是國際通用的商品分類體系;美國 HTS（Harmonized Tariff Schedule）基於 HS 但包含本國細分。本頁數據來自 USITC,稅率以官方現行 HTS 為準,僅供參考、不構成報關或法律意見。
編碼與稅率數據來源:USITC HTS Export API。稅率以 USITC 官方現行 HTS 為準,本頁僅供參考;不構成報關或法律意見。