HTS tariff line · chapter 92
9206.00.20
Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): drums
Analysis
HTS 9206.00.20 covers percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): drums under heading 9206 (percussion musical instruments (for example, drums, xylophones, cymbals, castanets…).
Within this group the rate runs from duty-free to 5.3%. Compared with 9206.00.60 (sets of tuned bells known as chimes, peals or carillons), which pays duty-free, a misclassification either way moves the duty by 4.8 percentage points.
The general duty rate is 4.8% of the customs value, which is above most the rates in chapter 92 (76th percentile of 40 lines with an ad valorem rate). On a shipment valued at $10,000 that is $480 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 4.8%. 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%, 8.3 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |