HTS subheading · chapter 92
9206.00
Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)
Analysis
Subheading 9206.00 covers percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas), within heading 9206. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
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…).
The US splits it as follows: 9206.00.20 for percussion musical instruments (for example, drums, xylophones… (4.8%), 9206.00.40 for percussion musical instruments (for example, drums, xylophones… (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, xylophones… (5.3%).
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% |