9205.90.40

Analysis

HTS 9205.90.40 covers woodwind instruments: other under heading 9205 (wind musical instruments (for example, keyboard pipe organs, accordions, clarinets…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items.

Within this group the rate runs from duty-free to 2.7%. Compared with 9205.90.60 (other: other), which pays duty-free, a misclassification either way moves the duty by 4.9 percentage points.

The general duty rate is 4.9% of the customs value, which is above most the rates in chapter 92 (79th percentile of 40 lines with an ad valorem rate). On a shipment valued at $10,000 that is $490 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 13 others can enter duty-free instead of paying 4.9%. 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%, 8.2 times the general rate.