Analysis
HTS 9202.90.20 covers valued not over $100 each, excluding the value of the case under heading 9202 (other string musical instruments (for example, guitars, violins, harps)).
Rates on the nearby lines range from 4.6% to 8.7%. The costliest confusion would be with 9202.90.40 (guitars: other) at 8.7%, a difference of 4.2 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 4.5% of the customs value, which is in the middle of the rates in chapter 92 (64th percentile of 40 lines with an ad valorem rate). On a shipment valued at $10,000 that is $450 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 8.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9202.90.40 | Guitars: other | 8.7% |
| 9202.90.60 | Other: other | 4.6% |