HS 988092 Classified in Chapter 92
Quick Answer: This summary is for HS code 988092, which is a placeholder code and does not have specific duty rates assigned by major customs authorities like the UK or EU. Therefore, it is not possible to state a primary duty rate as a hard fact. This code is generally used to indicate that the classification of the product falls within Chapter 92 of the Harmonized System (HS) Nomenclature, which covers musical instruments, parts and accessories of such articles. Products classified under Chapter 92 include items like pianos, string instruments, wind instruments, percussion instruments, and their components. Importers and customs brokers should consult the specific national tariff schedule of the importing country for the correct classification and applicable duty rates for musical instruments, as HS 988092 itself does not provide this information. CustomTariffs aggregates detailed tariff data for all HS chapters, but this specific placeholder code lacks direct rate information.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880920000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880920000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988092 cover?
This subheading covers musical instruments and parts and accessories thereof, as specifically defined within Chapter 92 of the Harmonized System (HS) Nomenclature. According to the World Customs Organization (WCO) Explanatory Notes and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes string instruments, keyboard instruments, wind instruments, percussion instruments, and electronic musical instruments, along with their essential components such as strings, reeds, and keys, provided they meet the criteria for classification under this chapter.
What falls outside HS 988092?
The following products are excluded from HS 988092: sound recording or reproducing apparatus (Chapter 85), toys which are musically operated (Chapter 95), and musical boxes or similar articles which are primarily considered novelties or decorative items rather than functional musical instruments. For instance, a simple toy piano with limited musical capability would likely be classified under Chapter 95, while a high-fidelity audio system for playing music would fall under Chapter 85, not Chapter 92.
What are common classification mistakes for HS 988092?
A common error is misinterpreting the primary function of an item. For example, classifying a digital audio workstation (DAW) software, which is primarily a computer program for music production, under HS 988092 instead of Chapter 85 as software. Another mistake involves classifying accessories that are not specifically designed for musical instruments, or parts that do not contribute to the instrument's musical function, thereby violating General Interpretative Rule 1 and Rule 3 of the Harmonized System.
How should importers classify products under HS 988092?
The correct procedure for classifying products under HS 988092 involves a thorough examination of the product's components, function, and intended use, referencing the WCO Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, EU TARIC). Importers and customs brokers must determine if the product is a musical instrument or a part/accessory thereof, and then identify the most specific heading and subheading within Chapter 92 that accurately describes the item, ensuring compliance with all General Interpretative Rules.
How is the duty calculated for products under HS 988092?
A concert grand piano weighing 500 kg and declared at a customs value of $50,000 USD would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value: 15% × $50,000 = $7,500. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 9201.10.0000, which falls under Chapter 92.
Which trade agreements reduce duties for HS 988092?
Several free trade agreements may reduce the applicable duty rate for HS 988092, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating musical instruments from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is required, depending on the specific requirements of US Customs and Border Protection (CBP) and the exporter's jurisdiction. Other agreements may offer reduced rates for specific countries of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 988092, and how do they vary by country?
HS code 988092 is a special statistical or administrative code, often used in specific national tariff systems rather than as a harmonized international classification for goods. Therefore, 'duty rates' are not directly applicable to this code itself. Instead, the duty rate will depend on the actual classification of the goods under the Harmonized System (HS) within the relevant chapter. For example, if goods classified under Chapter 92 (Musical instruments; parts and accessories of such articles) are being imported into the United States, the U.S. International Trade Commission (USITC) provides the Harmonized Tariff Schedule of the United States (HTSUS). A specific musical instrument might have a Most Favored Nation (MFN) rate of, say, 3.5% ad valorem. Importers must consult the tariff schedule of the importing country for the correct classification and applicable duties.
What criteria determine if goods fall under Chapter 92 of the HS, which HS code 988092 references?
HS code 988092 indicates that the goods are classified within Chapter 92 of the Harmonized System. Chapter 92 covers 'Musical instruments; parts and accessories of such articles.' This includes a wide range of items such as string instruments (e.g., guitars, violins), keyboard instruments (e.g., pianos, organs), wind instruments (e.g., flutes, trumpets), percussion instruments (e.g., drums, cymbals), and their respective parts and accessories. The classification is based on the primary function and nature of the article. For instance, a piano is classified under 9201, while a guitar is under 9202. Accessories like guitar strings fall under 9209. Importers must refer to the Explanatory Notes of the Harmonized System and the specific national tariff schedule for precise classification guidance.
What documentation is typically required when importing goods classified under Chapter 92 (referenced by 988092)?
When importing goods classified under Chapter 92, standard import documentation is required, in addition to any specific requirements related to the administrative code 988092 if applicable in the destination country. This typically includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, the importer must ensure the goods are correctly classified under a specific HS code within Chapter 92. Depending on the origin and nature of the goods, additional documentation might be needed, such as certificates of origin to claim preferential duty rates, or specific safety and compliance certificates if required by the importing country's regulations for musical instruments or their components.
How is the import duty calculated for a typical item under Chapter 92, using a hypothetical example?
The duty calculation depends on the specific HS code within Chapter 92 and the importing country's tariff. Let's assume a guitar, classified under HS code 9202.90.90 (for example, other string musical instruments), is imported into the United States, and the MFN duty rate is 3.5% ad valorem. If the declared value of the guitar is $500 USD, the duty calculation would be: Duty = Value × Duty Rate. Duty = $500 × 3.5% = $500 × 0.035 = $17.50 USD. This is an ad valorem duty, meaning it's a percentage of the value of the goods. Some items might have specific duties (e.g., per unit) or a combination.
Do trade agreements, such as free trade agreements (FTAs), commonly affect the duty rates for goods classified under Chapter 92?
Yes, trade agreements can significantly impact duty rates for goods classified under Chapter 92. For example, if a guitar manufactured in a country that has a Free Trade Agreement (FTA) with the importing country is imported, it may qualify for preferential duty rates, potentially reducing the duty to 0%. To claim these preferential rates, importers must typically provide a Certificate of Origin or other proof of eligibility as stipulated by the FTA. It is essential for importers and customs brokers to verify the origin of the goods and the specific provisions of any applicable trade agreements with the relevant customs authorities or through resources like the USITC, EU TARIC, or UK Trade Tariff.