HTS heading · chapter 92
9206
Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)
Analysis
Heading 9206 of the Harmonized Tariff Schedule covers percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas). It has 4 tariff lines.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 5.3%. The median line pays 2.4%.
The spread of 5.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.3%, applies to 9206.00.80 (percussion musical instruments (for example…).
Its lines are 9206.00.20 for percussion musical instruments (for example, drums… (4.8%), 9206.00.40 for percussion musical instruments (for example, drums… (duty-free), 9206.00.60 for sets of tuned bells known as chimes, peals or carillons (duty-free) and 9206.00.80 for percussion musical instruments (for example, drums… (5.3%).
Its median rate of 2.4% sits at the 38th 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 |
|---|---|---|
| 9206.00.20 | Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): drums | 4.8% |
| 9206.00.40 | Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): cymbals | Free |
| 9206.00.60 | Sets of tuned bells known as chimes, peals or carillons | Free |
| 9206.00.80 | Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): other | 5.3% |