Analysis
HTS 9205.90.15 covers accordions and similar instruments: piano accordions under heading 9205 (wind musical instruments (for example, keyboard pipe organs, accordions, clarinets…).
Within this group the rate runs from duty-free to 4.9%. Compared with 9205.90.40 (woodwind instruments: other), which pays 4.9%, a misclassification either way moves the duty by 4.9 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
The normal trade relations rate here is zero, shared by about 38% of the 40 tariff lines in chapter 92, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 339992 (Musical Instrument Manufacturing), an industry of 609 US establishments employing 11,633 people. That concordance is how imports of this line are compared with US output.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9205.90.12 | Keyboard pipe organs | Free |
| 9205.90.14 | Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds: other | 2.7% |
| 9205.90.18 | Accordions and similar instruments: other | 2.6% |
| 9205.90.19 | Accordions and similar instruments; mouth organs: mouth organs | Free |
| 9205.90.20 | Woodwind instruments: bagpipes | Free |
| 9205.90.40 | Woodwind instruments: other | 4.9% |
| 9205.90.60 | Other: other | Free |