HS 920120 Grand pianos

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What products does HS 920120 cover?

This subheading covers grand pianos, which are defined by their distinctive wing-like shape and horizontal soundboard and strings, requiring a larger frame and case. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes pianos where the strings and soundboard are arranged horizontally. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that only instruments meeting these structural criteria, irrespective of size within the grand piano form, are classified here.

What falls outside HS 920120?

The following products are excluded from HS 920120: upright pianos (which have strings and soundboard arranged vertically), digital pianos, electronic keyboards, harpsichords, clavichords, and player pianos that are primarily electronic in function. For instance, an upright piano, despite being a keyboard instrument, is classified under HS 920190, while a digital piano with integrated electronic sound generation would typically fall under HS 8518 or 9207, depending on its specific features and primary function.

What are common classification mistakes for HS 920120?

A common error is misclassifying upright pianos as grand pianos, or vice versa, due to a misunderstanding of the fundamental structural differences. This often arises from not carefully examining the orientation of the strings and soundboard. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the physical construction is paramount, not merely the overall appearance or musical function.

How should importers classify products under HS 920120?

The correct procedure for classifying pianos under HS 920120 involves a thorough examination of the instrument's physical construction. Importers and customs brokers must verify that the strings and soundboard are arranged horizontally. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for heading 9201 is crucial. If uncertainty remains, a binding ruling from the customs authority should be sought.

How is the duty calculated for products under HS 920120?

A Steinway Model D grand piano declared at a customs value of $150,000 USD would attract a US duty of $7,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 5.0% × $150,000 = $7,500.00. This rate applies to goods from countries not benefiting from preferential trade agreements.

Which trade agreements reduce duties for HS 920120?

Several free trade agreements may reduce the applicable duty rate for HS 920120, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying pianos originating from Canada or Mexico. Additionally, pianos originating from countries benefiting from the EU's Generalized Scheme of Preferences (GSP) may also receive reduced duties, often Free. To claim these preferences, a valid EUR.1 movement certificate or a self-certified origin statement, as specified by the importing country's customs regulations, is typically required.

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