HS 920290 Other

HS code 920290 covers 'Other' string musical instruments, not specified elsewhere in heading 9202. The Most Favored Nation (MFN) duty rate can vary significantly by importing country. For example, in the United States, the MFN rate is 3.20% ad valorem. However, many trade agreements offer preferential duty rates. For instance, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may be eligible for duty-free entry (0%). Other agreements, such as those with Australia (AU), Chile (CL), or South Korea (KR), may also provide reduced or free rates, often indicated by specific codes like 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' in tariff schedules, signifying duty-free status for qualifying goods from those partner countries. Importers must verify the specific origin of the goods and the applicable trade agreement to claim preferential treatment.

HS code 920290 is a residual category for string musical instruments that are not specifically classified under other subheadings of 9202. Heading 9202 itself covers 'Other string musical instruments'. This includes instruments like the ukulele, mandolin, lute, banjo, and any other stringed instrument not explicitly listed elsewhere in the Harmonized System (e.g., pianos are in 9201, guitars are typically in 920210). Classification hinges on the instrument's primary function and construction as a stringed musical instrument. If an instrument uses vibrating strings to produce sound and does not fit into more specific headings (like 9201 for pianos or 920210 for guitars), it will likely be classified under 920290. Consulting the Explanatory Notes to the Harmonized System for heading 9202 is crucial for precise classification.

Standard import documentation for HS code 920290 includes a commercial invoice detailing the value, quantity, and description of the instruments; a packing list; and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Some countries may also require specific safety or quality certifications, although these are less common for general musical instruments unless they fall under specific regulations (e.g., related to materials or child safety). Importers should always consult the customs authority of the destination country for a comprehensive list of required documents.

Import duty for HS code 920290 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a shipment of 10 ukuleles, classified under HS 920290, has a total declared value of $500 USD, and the MFN duty rate in the importing country is 3.20%, the calculation would be: Duty Amount = Declared Value × Duty Rate. In this example: Duty Amount = $500 USD × 3.20% = $500 USD × 0.032 = $16.00 USD. Therefore, the import duty payable would be $16.00. If the tariff also includes a specific duty (e.g., per unit), that would be calculated separately and the higher or combined amount would apply, depending on the tariff structure.

Several major trade agreements offer preferential duty rates for goods classified under HS code 920290. Key examples include: the United States-Mexico-Canada Agreement (USMCA), which generally provides duty-free entry for originating goods; Free Trade Agreements (FTAs) between the United States and countries like South Korea (KORUS FTA), Chile (CL), and Australia (AU), which often reduce or eliminate duties; the European Union's network of FTAs with countries such as Canada, Japan, and South Korea, which can lead to reduced tariffs within the EU's TARIC system. The UK also has numerous trade agreements post-Brexit that may affect duties. Importers should consult the specific tariff schedule of the importing country and the relevant trade agreement text to confirm eligibility and claim preferential treatment, often requiring a valid Certificate of Origin.