The table below lists the 11 tariff lines under HS 85238. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 8523801110 | Gramophone, recorded in radio, film and television programs | 0% | - | 0% | 9% | 30% | More | |
| 8523801120 | Recorded recordings processed abroad and returned to China | 0% | - | 0% | 9% | 30% | More | |
| 8523801190 | Gramophone records, Recorded | 0% | - | 0% | 9% | 30% | More | |
| 8523801900 | Other gramophone records | 0% | - | 0% | 13% | 15% | More | |
| 8523802100 | Other media for the machines of heading No.84.71, Unrecorded (other than magnetic, optical or semiconductor media) | 0% | - | 0% | 13% | 30% | More | |
| 8523802910 | Other media for the machines of heading No.84.71,containing information on human genetic resources | 0% | - | 0% | 9% | 15% | More | |
| 8523802990 | Other media for the machines of heading No.84.71 (other than magnetic, optical or semiconductor media) | 0% | - | 0% | 9% | 15% | More | |
| 8523809100 | Other media, Unrecorded (other than magnetic, optical or semiconductor media) | 0% | - | 0% | 13% | 15% | More | |
| 8523809910 | Other media containing information on human genetic resources | 0% | - | 0% | 9% | 10% | More | |
| 8523809920 | Other media with radio, film and TV programs | 0% | - | 0% | 9% | 10% | More | |
| 8523809990 | Other media (other than magnetic, optical or semiconductor media) | 0% | - | 0% | 9% | 10% | More |