HS 920991 Other

Quick Answer: Parts and accessories for musical instruments classified under HS 9209.91 enter the UK at 2.00%, the EU at 2.70%, and the US with a standard Most Favored Nation (MFN) rate of 4.2%, though preferential rates may apply for certain trading partners. This residual category captures items not specifically enumerated elsewhere in Chapter 92, such as strings, reeds, or tuning pegs for musical instruments. Importers and customs brokers should verify specific preferential duty rates available for the US market, as many free trade agreements significantly reduce or eliminate duties. CustomTariffs aggregates this information to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9209910000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9209910000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
920991 — — —
9209918000 4.2% Free (17 programs) ["No."]
9209914000 Free — ["thousands"]

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 9209.91?

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 15 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?

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What products does HS 920991 cover?

This subheading covers "Other" parts and accessories for musical instruments not specified elsewhere in Heading 9209. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes a residual category for items that are not specifically enumerated in preceding subheadings of 9209 but are nonetheless intended for use with musical instruments of Chapters 92. For instance, this might encompass specialized cleaning kits for brass instruments or decorative elements for string instruments that do not fit into more specific classifications.

What falls outside HS 920991?

The following products are excluded from HS 920991: complete musical instruments of Chapters 92, parts and accessories specifically enumerated in other subheadings of 9209 (such as strings, reeds, or tuning pins), and general-purpose tools or maintenance items not exclusively designed for musical instruments. For example, a generic screwdriver or a standard polishing cloth would not be classified here, nor would spare parts for electronic musical instruments that fall under other headings.

What are common classification mistakes for HS 920991?

A common error is misclassifying general-purpose items as accessories for musical instruments, failing to adhere to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System. Importers may incorrectly assign items that are not specifically designed for or primarily used with musical instruments to this subheading. For example, a generic case designed for multiple types of equipment, rather than specifically for a musical instrument, should not be classified under 920991.

How should importers classify products under HS 920991?

The correct procedure for classifying products under HS 920991 involves a thorough examination of the product's intended use and design. Importers and customs brokers must first consult the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database. If the item is not specifically covered by a more precise subheading within 9209 or another chapter, and it is indeed a part or accessory for musical instruments, then 920991 is the appropriate classification.

How is the duty calculated for products under HS 920991?

A set of 10 specialized cleaning brushes for wind instruments, declared at a customs value of $150 USD, would attract a US duty of $10.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 2023), applied to the declared value ($150 USD × 0.07 = $10.50). This specific rate applies in the absence of preferential trade agreements.

Which trade agreements reduce duties for HS 920991?

Several free trade agreements may reduce the applicable duty rate for HS 920991, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible goods originating from Canada or Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) program may also receive preferential duty rates, often Free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.

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Which HS Codes Are Related?

HS 920999 HS 120991 HS 840991 HS 380991 HS 070991 HS 910990

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 920991, and how do preferential rates apply?

HS code 920991 covers 'Other' parts and accessories for musical instruments. The Most Favored Nation (MFN) duty rate can vary significantly by country. For example, the USITC Harmonized Tariff Schedule may list a rate of 2.00% ad valorem. However, many trade agreements offer preferential rates. For instance, rates of Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) indicate duty-free entry under specific trade pacts like those with Australia (AU), Chile (CL), or Singapore (SG). Importers must verify the specific origin of their goods and the applicable trade agreement to determine the correct preferential duty rate. Always consult the latest tariff schedule of the importing country for definitive rates.

How is HS code 920991 classified, and what distinguishes it from other accessory codes?

HS code 920991 is a residual category for parts and accessories of musical instruments that are not specifically classified elsewhere in Chapter 92. Classification hinges on whether the item is indeed an accessory for a musical instrument (e.g., specialized cleaning cloths for brass instruments, tuning forks for string instruments, or specific types of drumsticks not covered by more specific codes). If an accessory is designed for a particular type of instrument and has a more specific HS code (e.g., strings for guitars under 920992), it should be classified there. If it's a general accessory or one for an instrument not covered by a more specific code, 920991 may apply. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.

What documentation is typically required when importing goods classified under HS 920991?

Standard import documentation is generally required for goods under HS 920991. This includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the accessory, a Certificate of Origin may be necessary to claim preferential duty rates under a Free Trade Agreement. Some countries may also require specific safety or compliance declarations, although this is less common for general musical instrument accessories unless they pose a specific risk. Always check the importing country's customs regulations for precise requirements.

Can you provide an example of how import duty is calculated for HS code 920991?

The duty calculation for HS code 920991 typically uses an ad valorem rate, meaning it's a percentage of the declared value of the goods. For example, if a shipment of specialized drumsticks classified under 920991 has a customs value of $5,000 USD and the applicable MFN duty rate is 2.00%, the import duty would be calculated as: $5,000 (Value) × 0.02 (Duty Rate) = $100 USD. If the duty rate were a specific rate (e.g., $0.50 per unit), the calculation would be $0.50 × Quantity. It is crucial to use the correct customs value, which usually includes the cost of the goods, insurance, and freight (CIF) to the port of importation, as per the importing country's valuation rules.

Which common trade agreements significantly impact the duty rates for HS code 920991?

Several trade agreements can significantly reduce or eliminate duties for HS code 920991. For instance, agreements like the US-Australia Free Trade Agreement (AU), the US-Korea Free Trade Agreement (KR), or agreements with countries like Chile (CL) and Singapore (SG) often provide for duty-free entry (Free). The EU's Generalized Scheme of Preferences (GSP) also offers reduced rates for developing countries. Importers must ensure their goods meet the Rules of Origin stipulated in the relevant trade agreement to qualify for these preferential rates. Consulting resources like the EU TARIC database or the UK Trade Tariff for specific preferential rates applicable to your trading partners is essential.