HS 920992 Parts and accessories for the musical instruments of heading 9202
Quick Answer: Parts and accessories for musical instruments of heading 9202 enter the UK at 2.00%, the EU at 2.70%, and the US at 3.9% ad valorem under the Most Favored Nation (MFN) rate. This classification covers components and supplementary items designed for use with musical instruments listed in heading 9202, such as parts for stringed instruments (e.g., guitar strings, bridges), wind instruments (e.g., reeds, mouthpieces), and percussion instruments (e.g., drumheads, cymbals). Importers should verify specific preferential duty rates available under trade agreements for the US, as several countries benefit from duty-free entry. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9209920000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9209920000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 920992 | — | — | — |
| 9209922000 | 3.9% | Free (17 programs) | ["No."] |
| 9209928000 | 4.6% | Free (17 programs) | ["No."] |
| 9209924000 | 10¢/1,000 pins + 3.5% | Free (17 programs) | ["thousands"] |
| 9209926000 | Free | — | ["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 9209.92?
Imports of Parts and accessories for the musical instruments of heading 9202 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?
What products does HS 920992 cover?
This subheading covers parts and accessories specifically designed for musical instruments classified under heading 9202, which includes other string musical instruments (e.g., guitars, violins, cellos) and wind musical instruments (e.g., flutes, clarinets, trumpets). According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes items such as tuning pegs, bridges, mouthpieces, valves, and drumheads, provided they are not more specifically classified elsewhere. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on components that are integral to the functioning or maintenance of these instruments.
What falls outside HS 920992?
The following products are excluded from HS 920992: complete musical instruments of heading 9202, general-purpose tools or materials not specifically designed for musical instruments (e.g., generic screws, wood, or metal), and parts for other types of musical instruments such as keyboards (heading 9207) or percussion instruments (heading 9206). For instance, a generic screwdriver used for instrument repair would not be classified here, nor would a replacement string for a piano, which falls under heading 920994. Cases requiring careful distinction include decorative elements not essential for instrument function.
What are common classification mistakes for HS 920992?
A common error is misclassifying general-purpose components as specific musical instrument parts. For example, a standard bolt or nut, even if used in the assembly of a guitar, would not fall under 920992 if it is not specifically shaped or designed for that purpose. This often relates to the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Overlooking the specificity requirement for "parts and accessories" leads to incorrect classifications.
How should importers classify products under HS 920992?
The correct procedure for classifying products under HS 920992 involves a thorough examination of the product's intended use and design. Importers and customs brokers must determine if the part or accessory is exclusively or principally intended for use with musical instruments of heading 9202. Consulting the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is crucial. A detailed product description, manufacturer's specifications, and visual evidence are essential for accurate classification.
How is the duty calculated for products under HS 920992?
A set of 10 guitar tuning machines, weighing 0.5 kg and declared at a customs value of $50 USD, would attract a US duty of $1.75. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem applied to the declared value ($50 USD × 0.035 = $1.75). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 920992. The specific rate can vary significantly based on the importing country and any applicable trade agreements.
Which trade agreements reduce duties for HS 920992?
Several free trade agreements may reduce the applicable duty rate for HS 920992, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for qualifying goods from member countries. Documentation required to claim preference typically includes a USMCA Certificate of Origin or a self-certified origin statement for USMCA, and specific origin declarations for other agreements. The preferential rate is often Free or a significantly reduced percentage.
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FAQ
What are the typical import duty rates for HS code 920992?
The import duty rates for HS code 920992, 'Parts and accessories for the musical instruments of heading 9202', vary by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is typically 2.00% ad valorem. However, preferential rates are available for goods originating from countries with trade agreements. For instance, goods from Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may enter duty-free under specific agreements. Always consult the most current tariff schedule for the importing country to confirm applicable rates.
How is the import duty for HS code 920992 calculated?
The import duty for HS code 920992 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of guitar strings (classified under 920992) has a customs value of $10,000 and the MFN duty rate is 2.00%, the import duty would be $10,000 × 0.02 = $200. Some countries may also apply specific duties based on quantity, but for this code, ad valorem is most common. Always verify the basis of duty calculation in the destination country's tariff.
What documentation is typically required when importing parts and accessories under HS code 920992?
When importing parts and accessories classified under HS code 920992, standard import documentation is usually required. This includes a commercial invoice detailing the description, quantity, unit price, and total value 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 parts, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Importers should also be prepared to provide product specifications or technical data if requested by customs to verify classification.
Which trade agreements commonly provide preferential duty rates for HS code 920992?
Several trade agreements offer preferential duty rates for goods classified under HS code 920992. For example, the United States has agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) that often grant duty-free or reduced duty access for eligible goods. The European Union's TARIC system also lists numerous preferential rates stemming from its extensive network of trade agreements with countries such as Albania, Bosnia and Herzegovina, and various ACP (African, Caribbean, and Pacific) states. It is crucial to verify the specific origin of the goods and the terms of the relevant trade agreement to determine eligibility for preferential treatment.
What are the classification criteria for HS code 920992?
HS code 920992 covers 'Parts and accessories for the musical instruments of heading 9202'. Heading 9202 covers 'Other musical instruments (for example, guitars, harps, accordions, bagpipes, musical boxes, mouth organs, tuning forks and plectrums, of metal or wood)'. Therefore, classification under 920992 requires that the imported item be a part or accessory specifically designed for and intended for use with musical instruments falling under heading 9202. This includes items like drumsticks, guitar picks, valve oil for brass instruments, reeds for woodwinds, and tuning pegs. The item must not be a complete musical instrument itself or a part/accessory for instruments covered by other headings (e.g., 9201, 9207).