HTS tariff line · chapter 92
9209.92.40
Parts and accessories for the musical instruments of heading 9202: tuning pins
Analysis
HTS 9209.92.40 covers parts and accessories for the musical instruments of heading 9202: tuning pins under heading 9209 (parts (for example, mechanisms for music boxes) and accessories (for example, cards…).
The general rate is 10¢/1,000 pins + 3.5%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 10¢/1,000 pins + 3.5%. 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 other lines in the same group are 9209.92.20 (mutes, collapsible musical instrument stands and music…, 3.9%), 9209.92.60 (bows, parts of bows, bow hair, chin rests and other parts…, duty-free) and 9209.92.80 (parts and accessories for the musical instruments of…, 4.6%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9209.92.20 | Mutes, collapsible musical instrument stands and music holders for attachment to musical instruments | 3.9% |
| 9209.92.60 | 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% |