U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
8523.59.0000
$5.9M monthly imports
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Ruling Age
12 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly
The tariff classification of various semiconductor media from Indonesia
N244168 August 1, 2013 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8523.59.0000 Mr. Jeff Chow Air Tiger Express (USA) Inc. 17000 E. Gale Ave City of Industry, CA 91745 RE: The tariff classification of various semiconductor media from Indonesia Dear Mr. Chow: In your letter dated July 12, 2013, on behalf of LeapFrog Enterprise Inc., you requested a tariff classification ruling. The samples provided are being returned to you. The merchandise subject to this ruling request is the LeapFrog Explorer Learning Game: Disney Cinderella (item number 32014); the LeapFrog Explorer Learning Game: Disney Phineas and Ferb (item number 39122); the LeapFrog Explorer Learning Game: Disney Jake and the Never land Pirates (item number 39121); and the LeapFrog LeapPad Ultra eBook: LeapSchool: How not to Clean your Room (item number 32010). The subject games are recorded semiconductor media, which contain a one-time programmable (OTP) read-only memory (ROM) integrated circuit chip. Based on the information supplied, these games do not meet Legal Note 4 (a) to Chapter 85, Harmonized Tariff Schedule of the United States (HTSUS), because they do not contain any flash or electronically erasable programmable read only memories (EEPROMs). In addition, they do not meet Legal Note 4 (b) to Chapter 85, HTSUS, because they contain additional passive circuits (capacitors and resistors). The applicable subheading for these semiconductor media will be 8523.59.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides, in relevant part, for Other media for the recording of sound or other phenomena …: Semiconductor media: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lisa Cariello at (646) 733-3014. Sincerely, Thomas J. Russo Director National Commodity Specialist Division