Analysis
Subheading 9209.99 covers other, 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 8 US tariff lines below it are national.
5 of its 8 lines with a percentage rate are duty-free at the general rate (62%) and 3 are dutiable, from duty-free up to 5.7%. The median line pays duty-free.
The spread of 5.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.7%, applies to 9209.99.10 (mutes for musical instruments; pedals, dampers…).
The US splits it as follows: 9209.99.05 for metronomes, tuning forks and pitch pipes (duty-free), 9209.99.10 for mutes for musical instruments; pedals, dampers and spurs for drums… (5.7%), 9209.99.16 for for pipe organs of subheading 9205.90.12 (duty-free), 9209.99.18 for for instruments of subheading 9205.90.14 (2.7%), 9209.99.20 for other: for bagpipes (duty-free), 9209.99.40 for for other woodwind and brass wind musical instruments (duty-free), 9209.99.61 for other: for music boxes (duty-free) and 9209.99.80 for other: other (5.3%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |