Sourcing cassette magnetic heads from China

UK duty on cassette recorder magnetic heads

Read from the UK Trade Tariff on 2 October 2026, heading 8522 covers parts and accessories suitable for use solely or principally with apparatus of heading 8519 or 8521. Cassette recorder magnetic heads fall within the other-parts line, 8522 90 00 90. The table shows different head functions using that same tariff line.

The supplied tariff record gives 0% duty for goods from China, with no anti-dumping or countervailing duty, suspensions or attached import controls recorded for this line. Import VAT is separate from customs duty; see the import duty and VAT guide.

Confirm the commodity code using the head drawing, function and intended recorder. For transport assemblies and other related parts, see cassette tape player mechanisms.

Specify the head and its recorder interface

State whether the head records, plays back, combines recording and playback, or erases. Specify tape format, track arrangement, core material, gap geometry, tape-contact profile, mounting holes and adjustment range. Include winding resistance, inductance, terminal layout and shielding. For recording and erase heads, agree the drive conditions. Approve samples in the intended recorder using agreed tapes and test conditions.

Ask for material evidence covering solder, winding insulation, adhesives and coatings so the finished electrical product can meet UK hazardous-substance rules. Official guidance excludes component parts sold between businesses from the scope of those rules; confirm with the relevant authority which requirements apply to the finished assembly. Distinguish assembly components from spare parts sold to end users before agreeing compliance documents.

Worked duty example

Illustrative example, not a quote: 600 cassette recorder playback heads, illustrative only under 8522 90 00 90, invoiced at £6,120 free on board, with £600 of freight and insurance to the UK. The customs value is £6,720. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,720, so it is £1,344. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Fit: compare mounting holes, head height, terminals and adjustment movement with the approved drawing; fit samples in the intended transport.

Electrical: measure winding resistance and inductance, check continuity and insulation, and compare playback output and channel balance under the agreed test conditions.

Tape contact: inspect the working face and gap area under magnification for scratches, chips, corrosion and residue; check contact across the tape path.

Packing: check that terminals cannot bend, working faces cannot rub against packaging, and cartons identify the agreed head model and batch.

What goes wrong

A head may fit the mounting bracket yet give weak playback or poor recording because its winding characteristics or gap geometry do not suit the recorder. Incorrect track alignment can cause channel imbalance or loss of high-frequency output. An erase head can leave audible residual recordings if its drive conditions are mismatched.

Approve function as well as dimensions. Keep the accepted sample, drawing and test method together, then compare bulk samples before shipment and on arrival. Scratched working faces, bent terminals and mixed models need separate checks. See the quality inspection guide.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For components and parts, see sourcing for manufacturers.