9209.99.10

Analysis

HTS 9209.99.10 covers mutes for musical instruments; pedals, dampers and spurs for drums; pedals and holders for cymbals; lyres and other music holders for attachment to musical… under heading 9209 (parts (for example, mechanisms for music boxes) and accessories (for example, cards…).

Within this group the rate runs from duty-free to 5.3%. Compared with 9209.99.61 (other: for music boxes), which pays duty-free, a misclassification either way moves the duty by 5.7 percentage points.

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.