Analysis
HTS 9209.99.40 covers for other woodwind and brass wind musical instruments under heading 9209 (parts (for example, mechanisms for music boxes) and accessories (for example, cards…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items and kilograms.
Within this group the rate runs from duty-free to 5.7%. Compared with 9209.99.10 (mutes for musical instruments; pedals, dampers and spurs for drums…), which pays 5.7%, a misclassification either way moves the duty by 5.7 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
For statistics it divides in two: 9209.99.40.40 for for woodwind musical instruments and 9209.99.40.80 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 38% of the 40 tariff lines in chapter 92, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Statistical suffixes
Neighbouring 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 |
| 9209.99.61 | Other: for music boxes | Free |
| 9209.99.80 | Other: other | 5.3% |