HS 8523 – 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.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
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.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 8523-21 – Cards incorporating a magnetic stripe | MFN Free | |
| 8523-21-10-00 | Cards incorporating an unrecorded magnetic stripe | Free |
| 8523-21-20-00 | Cards incorporating a recorded magnetic stripe | Free |
| 8523-29 – Other | MFN Free | |
| 8523-29-00-00 | Other | Free |
| 8523-41 – Unrecorded | MFN Free | |
| 8523-41-00-00 | Unrecorded | Free |
| 8523-49 – Other | MFN Free | |
| 8523-49-00-11 | Prepackaged software, for automatic data processing machines, of a kind sold at retail | Free |
| 8523-49-00-12 | Customized software | Free |
| 8523-49-00-18 | Other software | Free |
| 8523-49-00-19 | Other | Free |
| 8523-49-00-90 | Other | Free |
| 8523-51 – Solid-state non-volatile storage devices | MFN Free | |
| 8523-51-00-00 | Solid-state non-volatile storage devices | Free |
| 8523-52 – "Smart cards" | MFN Free | |
| 8523-52-00-00 | "Smart cards" | Free |
| 8523-59 – Other | MFN Free | |
| 8523-59-00-00 | Other | Free |
| 8523-80 – Other | MFN Free | |
| 8523-80-00-00 | Other | Free |
Top importers in this heading
475 Canadian companies imported goods under heading 85.23 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- CANADAIR - Quebec - 6 codes
- GE HEALTHCARE TECHNOLOGIES CANADA/GE SANTE TECHNOLOGIES CANA - Ontario - 6 codes
- DELL CANADA INC. - Ontario - 5 codes
- ARROW ELECTRONICS CANADA LTD - Ontario - 4 codes
- HEWLETT PACKARD ENTERPRISE CANADA CO. HEWLETT PACKARD ENTERP - Ontario - 4 codes
- LIGHTUPK INC. - Quebec - 4 codes
- MOTOROLA SOLUTIONS CANADA INC. - Ontario - 4 codes
- PLASTICARD - LOCKTECH INTERNATIONAL, LLP - North Carolina - 4 codes
- TD SYNNEX CANADA ULC - Ontario - 4 codes
- TOP SELECT CANADA LTD. - Alberta - 4 codes
Codes with importers
- 8523.21.10.00 - 15 importers
- 8523.21.20.00 - 5 importers
- 8523.29.00.00 - 67 importers
- 8523.41.00.00 - 43 importers
- 8523.49.00.11 - 143 importers
- 8523.49.00.12 - 87 importers
- 8523.49.00.18 - 21 importers
- 8523.49.00.19 - 20 importers
- 8523.49.00.90 - 12 importers
- 8523.51.00.00 - 44 importers
- 8523.52.00.00 - 102 importers
- 8523.59.00.00 - 13 importers
- 8523.80.00.00 - 8 importers