Analysis
HTS 9202.90.60 covers other: other under heading 9202 (other string musical instruments (for example, guitars, violins, harps)).
Neighbouring lines carry rates from 4.5% to 8.7%, so the exact line matters. The widest gap is with 9202.90.40 (guitars: other), at 8.7%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.1 percentage points.
The general duty rate is 4.6% of the customs value, which is in the middle of the rates in chapter 92 (68th percentile of 40 lines with an ad valorem rate). On a shipment valued at $10,000 that is $460 in duty before any Chapter 99 additions or preference claims.
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 4.6%. 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 column 2 rate, for countries without normal trade relations, is 40%, 8.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9202.90.20 | Valued not over $100 each, excluding the value of the case | 4.5% |
| 9202.90.40 | Guitars: other | 8.7% |