9209

Analysis

Heading 9209 of the Harmonized Tariff Schedule covers parts (for example, mechanisms for music boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. It divides into 5 six-digit subheadings and 17 eight-digit tariff lines, with 18 ten-digit statistical suffixes below them.

8 of its 16 lines with a percentage rate are duty-free at the general rate (50%) and 8 are dutiable, from duty-free up to 5.7%. The median line pays 1.35%.

The spread of 5.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.7%, applies to 9209.94.40 (collapsible musical instrument stands) and 9209.99.10 (mutes for musical instruments; pedals, dampers…).

1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.

The largest subheadings are 9209.99 (other, 8 lines), 9209.92 (parts and accessories for the musical instruments…, 4 lines), 9209.91 (parts and accessories for pianos, 2 lines) and 9209.94 (parts and accessories for the musical instruments…, 2 lines).