Analysis
Subheading 9209.92 covers parts and accessories for the musical instruments of heading 9202, within heading 9209. 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.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 4.6%. The median line pays 3.9%.
The US splits it as follows: 9209.92.20 for mutes, collapsible musical instrument stands and music holders for… (3.9%), 9209.92.40 for parts and accessories for the musical instruments of heading 9202… (10¢/1,000 pins + 3.5%), 9209.92.60 for bows, parts of bows, bow hair, chin rests and other parts and… (duty-free) and 9209.92.80 for parts and accessories for the musical instruments of heading 9202… (4.6%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9209.92.20 | Mutes, collapsible musical instrument stands and music holders for attachment to musical instruments | 3.9% |
| 9209.92.40 | Parts and accessories for the musical instruments of heading 9202: tuning pins | 10¢/1,000 pins + 3.5% |
| 9209.92.60 | Bows, parts of bows, bow hair, chin rests and other parts and accessories for string instruments played with a bow | Free |
| 9209.92.80 | Parts and accessories for the musical instruments of heading 9202: other | 4.6% |