HTS heading · chapter 92
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
Analysis
Heading 9207 of the Harmonized Tariff Schedule covers musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions). It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.
None of its 2 lines is duty-free at the general rate. Rates run from 5% to 5.4% with a median of 5.2%, so the line you choose sets the duty.
Its median rate of 5.2% sits at the 83rd percentile of the headings in chapter 92.
The largest subheadings are 9207.10 (unnamed, 1 line) and 9207.90 (unnamed, 1 line).
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.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9207.10.00 | Keyboard instruments, other than accordions | 5.4% |
| 9207.90.00 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): other | 5% |