HTS chapter · section XVIII
Chapter 92
Instruments, clocks and musical instruments
Chapter 92 of the Harmonized Tariff Schedule sits in section XVIII (instruments, clocks and musical instruments). It has 7 headings and 41 eight-digit tariff lines.
The spread of 8.7 percentage points between the cheapest and dearest lines makes misclassification expensive here.
15 of its 40 lines with a percentage rate are duty-free at the general rate (38%) and 25 are dutiable, from duty-free up to 8.7%. The median line pays 3.05%.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 9209 (parts (for example, mechanisms for music boxes) and accessories (for example…), with 17 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 9207 (musical instruments, the sound of which is produced, or must be amplified…) at 5.2%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 9201 | Pianos, including player pianos; harpsichords and other keyboard stringed instruments | 3 | 0 | 4.7% |
| 9202 | Other string musical instruments (for example, guitars, violins, harps) | 4 | 0 | 4.55% |
| 9205 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street… | 9 | 5 | duty-free |
| 9206 | Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) | 4 | 2 | 2.4% |
| 9207 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) | 2 | 0 | 5.2% |
| 9208 | Music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other… | 2 | 0 | 4.25% |
| 9209 | Parts (for example, mechanisms for music boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments;… | 17 | 8 | 1.35% |