MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES

Chapter 92 of the Combined Nomenclature covers musical instruments and their parts and accessories. The chapter includes: pianos and grand pianos, including automatic pianos (9201), other string instruments, including guitars, violins, harps and zithers (9202), keyboard pipe organs, accordions, harmonicas and similar instruments (9205), percussion musical instruments, including drums, xylophones, cymbals and castanets (9206), musical instruments in which the sound is produced or must be amplified electrically, including electric guitars and synthesizers (9207), musical boxes, barrel organs and other mechanical musical instruments (9208), parts and accessories for musical instruments, including metronomes, tuning forks and perforated cards for mechanical instruments (9209). This chapter covers both luxury handcrafted instruments and mass-produced electronic instruments. The import of musical instruments into the EU is of cultural and commercial significance. The main suppliers are China, Japan, the United States and European countries. Antique instruments may be subject to special regulations concerning species protection (CITES) if they contain elements made of ivory or exotic wood.

Customs duty rates on musical instruments under Chapter 92 range from 2.5% to 4%. Pianos and grand pianos (9201) are subject to a 3.2% rate. String instruments such as guitars and violins (9202) carry duties of 3.2-3.7%. Wind instruments have rates of 2.5-3.2%. Percussion instruments are subject to a 3.2% duty. Electronic instruments, including synthesizers and electric guitars (9207), carry rates of 2.5-3.7%. Parts and accessories for musical instruments are subject to rates of 2.5-3.2%. Customs duty rates on musical instruments are among the lower rates in the tariff.

When classifying musical instruments, the key factor is determining the method of sound production: string, wind, percussion or electronic. Electric and electronic instruments are classified under heading 9207, not under Chapter 85. Cases and covers sold with instruments are classified together with the instrument. Sound reinforcement equipment, amplifiers and loudspeakers are classified under Chapter 85. Musical toys with limited sound capabilities are classified under Chapter 95, not 92.