HS 920790 Other
Quick Answer: Musical instruments imported under HS 9207.90 enter the UK at 2.00%, the EU at 3.70%, and the US at a variable rate of 5% or 40% (with numerous preferential duty-free exceptions). This residual classification applies to musical instruments not specifically enumerated in preceding headings within Chapter 92, such as electronic keyboards, organs, and other self-contained instruments where the sound is produced or amplified electronically. Importers should verify specific country-specific duty rates and any applicable preferential treatment based on origin. According to CustomTariffs data, careful consideration of these varying rates is crucial for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9207900000 | — | — | — |
| 9207901000 | 2.00 % | — | — |
| 9207909000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9207900000 | 3.70 % | — | — |
| 9207901000 | 3.70 % | — | — |
| 9207909000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 92079000 | 5% | Free (18 programs) | — |
| 9207900080 | — | — | ["No."] |
| 9207900040 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9207.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 920790 cover?
This subheading covers musical instruments that produce sound by means of electricity, but which are not covered by more specific subheadings within heading 9207. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes electronic instruments where the sound is generated or modified electronically, and which are not specifically listed elsewhere. For example, electronic keyboards, synthesizers, and electric guitars not falling under other specific classifications are typically found here, as per the definitions provided by official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 920790?
The following products are excluded from HS 920790: instruments that produce sound mechanically (e.g., acoustic guitars, pianos), sound-reproducing apparatus (e.g., CD players, record players), and electronic musical instruments that are specifically classified under other subheadings within heading 9207, such as electric organs (9207.10) or accordions and harmonicas (9207.90.10). Furthermore, components or accessories for musical instruments, unless presented as part of a set with the instrument, are generally classified separately.
What are common classification mistakes for HS 920790?
A common error is misclassifying electronic musical instruments that have specific subheadings within heading 9207. For instance, electric organs are classified under 9207.10, and certain accordions and harmonicas under 9207.90.10, meaning they should not be entered under the residual "Other" category of 920790. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure accurate classification based on the most specific heading and subheading.
How should importers classify products under HS 920790?
The correct procedure for classifying products under HS 920790 involves a thorough examination of the product's primary function and construction. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. If the instrument produces sound electronically and is not specifically listed in a more precise subheading within heading 9207, then 920790 is likely the correct classification.
How is the duty calculated for products under HS 920790?
A digital synthesizer keyboard weighing 5 kg and declared at a customs value of $500 USD would attract a US duty of $125.00 (25% × $500). This is calculated using the Most Favored Nation (MFN) rate of 25% ad valorem published in the USITC Harmonized Tariff Schedule for HS code 9207.90.00. The duty is applied to the declared customs value of the imported goods.
Which trade agreements reduce duties for HS 920790?
Several free trade agreements may reduce the applicable duty rate for HS 920790, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 920790?
The Most Favored Nation (MFN) duty rate for HS code 920790, which covers 'Other musical instruments; parts and accessories of such instruments,' typically varies by country. For example, in the United States, the rate is often 3.70% ad valorem. In the European Union, under the TARIC system, the rate can be 2.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
Are there preferential duty rates available for HS code 920790 under trade agreements?
Yes, preferential duty rates are often available for HS code 920790 depending on the origin of the goods and applicable trade agreements. For instance, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may receive duty-free treatment. Similarly, agreements like the EU's with various countries (e.g., Japan, South Korea) can reduce or eliminate duties. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
How is the import duty for HS code 920790 calculated if it has an ad valorem rate?
Import duty for HS code 920790 with an ad valorem rate is calculated as a percentage of the declared customs value of the goods. For example, if a musical instrument classified under 920790 has a customs value of $1,000 and the MFN duty rate is 3.70%, the import duty would be $1,000 \times 0.0370 = $37.00. It is important to use the correct customs value, which typically includes the cost of the goods, insurance, and freight to the port of importation.
What documentation is typically required for importing goods under HS code 920790?
Standard documentation for importing goods under HS code 920790 includes a commercial invoice, packing list, and bill of lading or air waybill. If claiming preferential duty rates, a certificate of origin or proof of origin statement compliant with the specific trade agreement is mandatory. Depending on the nature of the 'other' musical instrument, additional certifications or permits might be required by national authorities to ensure compliance with safety or cultural heritage regulations.
What distinguishes an item classified under HS code 920790 ('Other') from other musical instrument codes?
HS code 920790 is a residual category for musical instruments not specifically listed under other headings within Chapter 92. This includes instruments that do not fit into categories like string instruments (9202), wind instruments (9205), or keyboard instruments (9201-9202). Examples might include electronic musical instruments not covered elsewhere, or unique or novel instruments. Classification relies on a thorough examination of the instrument's primary function and construction against the descriptions in the WCO Harmonized System Explanatory Notes and national tariff rulings.