HS Code for Videocassette recorder

A videocassette recorder (VCR) is classified under HS code 8521.10. This heading covers video recording or reproducing apparatus, whether or not incorporating a video tuner. Subheading 8521.10 specifically identifies apparatus that uses magnetic tape as the storage medium. Despite the shift toward digital storage, the Harmonized System maintains this classification for any device that records or plays back video signals using magnetic tape technology. This includes consumer formats like VHS and Betamax, as well as professional formats like Betacam or DVCAM. The classification is based on the mechanical and electronic components required to interface with magnetic tape, such as rotating head drums and tape transport mechanisms. According to GRI 1, the product is classified by the terms of the heading, which explicitly mentions magnetic tape-type apparatus. Even if the device is a 'combo' unit (e.g., a VCR/DVD player), it may still be classified here or under 8521.90 depending on the primary function and the rules for composite goods.

Products Included

• VHS and S-VHS recorders
• Betamax players
• Professional Betacam/U-matic decks
• DVCAM and MiniDV tape recorders
• Digital-to-analog tape converters with recording functions

Common Misclassification

Videocassette recorders are often confused with HS code 8521.90, which is for 'other' video recording apparatus such as DVD recorders or Hard Disk Recorders (DVRs). The distinction is strictly the medium; if it uses tape, it is 8521.10. Another misclassification is 8519, which is for sound recording or reproducing apparatus only. If the device handles video signals, it must stay within 8521.

FAQ

What is the HS code for Videocassette recorder?

The HS code for a videocassette recorder using magnetic tape is 8521.10.

Are modern digital recorders covered under this code?

No, digital recorders that use hard drives, flash memory, or optical discs are classified under HS code 8521.90.