HTS tariff line · chapter 92
9209.92.20
Mutes, collapsible musical instrument stands and music holders for attachment to musical instruments
Analysis
HTS 9209.92.20 covers mutes, collapsible musical instrument stands and music holders for attachment to musical instruments under heading 9209 (parts (for example, mechanisms for music boxes) and accessories (for example, cards…).
Neighbouring lines carry rates from duty-free to 4.6%, so the exact line matters. The widest gap is with 9209.92.60 (bows, parts of bows, bow hair, chin rests and other parts and…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.9 percentage points.
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 3.9%. 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 45%, 11.5 times the general rate.
The general duty rate is 3.9% of the customs value, which is in the middle of the rates in chapter 92 (59th percentile of 40 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |