Analysis
Heading 9202 of the Harmonized Tariff Schedule covers other string musical instruments (for example, guitars, violins, harps). It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
None of its 4 lines is duty-free at the general rate. Rates run from 3.2% to 8.7% with a median of 4.55%, so the line you choose sets the duty.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8.7%, applies to 9202.90.40 (guitars: other).
The largest subheadings are 9202.90 (other, 3 lines) and 9202.10 (unnamed, 1 line).
Its median rate of 4.55% sits at the 65th percentile of the headings in chapter 92.
By Census's concordance, most of its statistical lines are made by Musical Instrument Manufacturing (339992). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9202.10.00 | Other string musical instruments (for example, guitars, violins, harps): played with a bow | 3.2% |
| 9202.90.20 | Valued not over $100 each, excluding the value of the case | 4.5% |
| 9202.90.40 | Guitars: other | 8.7% |
| 9202.90.60 | Other: other | 4.6% |