Analysis
HTS 9209.94.40 covers collapsible musical instrument stands under heading 9209 (parts (for example, mechanisms for music boxes) and accessories (for example, cards…).
Rates on the nearby lines range from duty-free to 5.7%. The costliest confusion would be with 9209.99.61 (other: for music boxes) at duty-free, a difference of 5.7 points on the customs value.
The general duty rate is 5.7% of the customs value, which is among the highest the rates in chapter 92 (95th percentile of 40 lines with an ad valorem rate). On a shipment valued at $10,000 that is $570 in duty before any Chapter 99 additions or preference claims.
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 5.7%. 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%, 7.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9209.30.00 | Musical instrument strings | Free |
| 9209.91.40 | Parts and accessories for pianos: tuning pins | Free |
| 9209.91.80 | Parts and accessories for pianos: other | 4.2% |
| 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% |
| 9209.94.80 | Parts and accessories for the musical instruments of heading 9207: other | 2.7% |
| 9209.99.05 | Metronomes, tuning forks and pitch pipes | Free |
| 9209.99.10 | Mutes for musical instruments; pedals, dampers and spurs for drums; pedals and holders for cymbals; lyres and other music holders for attachment to musical instruments; and collapsible stands for holding music or for holding musical instruments | 5.7% |
| 9209.99.16 | For pipe organs of subheading 9205.90.12 | Free |
| 9209.99.18 | For instruments of subheading 9205.90.14 | 2.7% |
| 9209.99.20 | Other: for bagpipes | Free |
| 9209.99.40 | For other woodwind and brass wind musical instruments | Free |
| 9209.99.61 | Other: for music boxes | Free |
| 9209.99.80 | Other: other | 5.3% |