HS 920994 Parts and accessories for the musical instruments of heading 9207
Quick Answer: Parts and accessories for musical instruments of heading 9207 enter the UK at 2.00%, the EU at 2.70%, and the US at rates varying from Free to 45% ad valorem, with preferential rates available for certain trade partners. This HS code specifically covers components and supplementary items intended for use with musical instruments that produce sound by electrical means, such as electronic keyboards, synthesizers, and electric guitars. Importers should carefully verify the specific subheadings within the US tariff schedule to determine the applicable duty rate based on the origin of the goods. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9209940000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9209940000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9209944000 | 5.7% | Free (17 programs) | ["No."] |
| 920994 | — | — | — |
| 9209948000 | 2.7% | Free (18 programs) | ["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 9209.94?
Imports of Parts and accessories for the musical instruments of heading 9207 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 920994 cover?
This subheading covers parts and accessories specifically designed for musical instruments classified under heading 9207, which includes instruments that produce music by electrical means, such as electric guitars, electric organs, and electronic keyboards. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes items like guitar picks, drumsticks, tuning pegs, bridges, pickups, and electronic components integral to the operation of these instruments, provided they are not more specifically described elsewhere.
What falls outside HS 920994?
The following products are excluded from HS 920994: general-purpose tools or materials that could be used with various instruments but are not exclusively designed for them, such as standard screwdrivers or generic adhesives. Also excluded are complete musical instruments of heading 9207, finished goods that are not parts or accessories (e.g., a fully assembled amplifier not integrated into an instrument), and items for acoustic instruments not covered by heading 9207. For instance, strings for acoustic guitars would fall under 920992, not 920994.
What are common classification mistakes for HS 920994?
A common error is misclassifying accessories that are not exclusively for instruments of heading 9207. For example, generic cables or power adapters that can be used with a wide range of electronic devices, not just electric musical instruments, might be incorrectly classified here. Following the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure that parts and accessories are correctly identified as specific to the instruments in heading 9207 and not more generally classifiable elsewhere, such as under Chapter 85 for electrical machinery.
How should importers classify products under HS 920994?
The correct procedure for classifying products under HS 920994 involves a detailed examination of the item's intended use and design. Importers and customs brokers must first determine if the product is a part or accessory. Subsequently, they must verify that it is specifically intended for musical instruments classified under heading 9207. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and referencing the Explanatory Notes of the WCO Harmonized System is essential for accurate classification, ensuring the product meets the specific criteria of this subheading.
How is the duty calculated for products under HS 920994?
A set of 12 guitar picks made of celluloid, weighing 0.02 kg and declared at a customs value of $5.00 USD, would attract a US duty of $0.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared customs value ($5.00 USD × 0.05 = $0.25). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 920994.
Which trade agreements reduce duties for HS 920994?
Several free trade agreements may reduce the applicable duty rate for HS 920994, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible parts and accessories originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, depending on the origin country, Generalized System of Preferences (GSP) benefits might apply, potentially reducing duties to Free for qualifying developing nations, requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 920994?
The Most Favored Nation (MFN) duty rate for HS code 920994, covering parts and accessories for musical instruments of heading 9207, can vary. For example, the United States applies a rate of 2.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. Preferential rates under various trade agreements may also apply, often resulting in duty-free entry for qualifying goods from partner countries (e.g., Free under agreements with AU, BH, CL, CO, KR, SG, etc.).
How is the import duty for HS code 920994 calculated, and can you provide an example?
The duty for HS code 920994 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of guitar picks (classified under 920994) has a customs value of $10,000 USD and the MFN duty rate is 2.00%, the import duty would be calculated as: $10,000 (customs value) × 0.02 (duty rate) = $200 USD. Always ensure the customs value is accurately determined according to the relevant valuation rules.
What documentation is typically required when importing goods under HS code 920994?
Standard import documentation for HS code 920994 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the specific nature of the accessory, additional documents might be required. This could include a certificate of origin if preferential duty rates are claimed under a trade agreement, or specific declarations if the parts are subject to safety or environmental regulations. Importers should verify the exact requirements with their customs broker or the relevant customs authority.
Which common trade agreements offer preferential duty rates for HS code 920994?
Several trade agreements can provide preferential duty rates for parts and accessories of musical instruments under HS code 920994. For example, the United States has agreements that grant duty-free access (Free) to goods originating from countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), South Korea (KR), and Singapore (SG), among others. The European Union's TARIC system and the UK Trade Tariff also detail preferential rates under agreements like the EU-UK Trade and Cooperation Agreement and various EU Free Trade Agreements. Always confirm the rules of origin for the specific trade agreement to ensure eligibility.
What are the criteria for classifying an item under HS code 920994 versus other headings?
HS code 920994 is specifically for parts and accessories that are identifiable for use with musical instruments falling under heading 9207 (which covers instruments played with keyboard or by other means, such as electronic organs, accordions, guitars, and drums). Classification under 920994 requires that the part or accessory is not more specifically classified elsewhere in the HS nomenclature. For example, a simple electronic component like a standard resistor or capacitor, even if used in an electronic instrument, might be classified under its specific component heading (e.g., 8532 for capacitors) unless it is uniquely designed or shaped for the musical instrument. Accessories like guitar picks, drumsticks, tuning pegs, and specialized cables for musical instruments typically fall under this heading.