Microsoft Office Home & Student 2021 USB from China
Retail USB drive with Microsoft Office Home & Student 2021 suite (Word, Excel, PowerPoint) for personal ADP machines. Prepackaged solid-state media sold to consumers with holographic security seal. Falls under HTS 8523.49.20.10 for recorded retail software.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Perpetual license versions only; subscription keys on paper classify differently
• Batch import serial numbers in entry summary for anti-piracy compliance
• Ensure USB capacity reflects software size to validate recording