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Current tariff classification

Schedule 3 - Section XVIII

    ​Section XVIII - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

    Chapter 92 - Musical instruments; parts and accessories of such articles

    Notes.

    1. This Chapter does not cover:
      1. Parts of general use, as defined in Note 2 to Section XV, of base metal (Note 2 to Section XV), or similar goods of plastics (Chapter 39);
      2. Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or Chapter 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
      3. Toy instruments or apparatus (9503);
      4. Brushes for cleaning musical instruments (9603), or monopods, bipods, tripods and similar articles (9620); or
      5. Collectors' pieces or antiques (9705 or 9706).
    2. Bows and sticks and similar devices used in playing the musical instruments of 9202 or 9206.00.00 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
      Cards, discs and rolls of 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

    Note 1(e) operative 1/1/22.
    9201
    Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
    9202
    Other string musical instruments (for example, guitars, violins, harps)
    9203
    No heading
    9204
    No heading
    9205
    Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
    9206
    Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)
    9207
    Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
    9208
    Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
    9209
    Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds

     

    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    9201PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSICHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS:
    9201.10.00 51 No- Upright pianosFree View TCOs for 9201.10.00
    9201.20.00 52 No- Grand pianosFree View TCOs for 9201.20.00
    9201.90.00 53 No- OtherFree View TCOs for 9201.90.00
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    9202OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, GUITARS, VIOLINS, HARPS):
    9202.10.00 07 No- Played with a bowFree View TCOs for 9202.10.00
    9202.90.00- Other5%
    DCS:4%
    DCT:5%
    View TCOs for 9202.90.00
    View TCOs for 9202.90
    38 No Acoustic guitars including acoustic-electric
    39 No Other
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    9205WIND MUSICAL INSTRUMENTS (FOR EXAMPLE, KEYBOARD PIPE ORGANS, ACCORDIONS, CLARINETS, TRUMPETS, BAGPIPES), OTHER THAN FAIRGROUND ORGANS AND MECHANICAL STREET ORGANS:
    9205.10.00 13 No- Brass-wind instrumentsFree View TCOs for 9205.10.00
    9205.90.00- OtherFree View TCOs for 9205.90.00
    15 No Flutes and piccolos
    16 No Clarinets
    36 No Saxophones
    38 No Other
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    9206.00.00PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, DRUMS, XYLOPHONES, CYMBALS, CASTANETS, MARACAS)Free
    View TCOs for 9206.00.00
    View TCOs for 9206.00
    42 SR Drum sets (comprising at least bass drum, tom toms, snare drum and hardware)
    43 No Other drums
    44 No Cymbals
    45 No Other
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    9207MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS PRODUCED, OR MUST BE AMPLIFIED, ELECTRICALLY (FOR EXAMPLE, ORGANS, GUITARS, ACCORDIONS):
    9207.10.00- Keyboard instruments, other than accordionsFree View TCOs for 9207.10.00
    40 No Organs
    23 No Synthesizers
    Other:
    46 No .Pianos
    47 No .Other
    9207.90.00- Other5% DCS:4% DCT:5% View TCOs for 9207.90.00
    View TCOs for 9207.90
    48 No Electric bass guitars
    49 No Electric guitars (excluding bass guitars, acoustic electric)
    50 No Other
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    9208MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS:
    9208.10.00 26 No- Musical boxesFree View TCOs for 9208.10.00
    9208.90.00 27 No- OtherFree View TCOs for 9208.90.00
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    9209PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS, DISCS AND ROLLS FOR MECHANICAL INSTRUMENTS) OF MUSICAL INSTRUMENTS; METRONOMES, TUNING FORKS AND PITCH PIPES OF ALL KINDS:
    9209.30.00- Musical instrument stringsFree View TCOs for 9209.30.00
    51 .. Guitar and bass guitar strings
    52 .. Other
    9209.9- Other:
    9209.91.00 31 ..-- Parts and accessories for pianosFree View TCOs for 9209.91.00
    9209.92.00 32 ..-- Parts and accessories for the musical instruments of 92025%
    DCS:4%
    DCT:5%
    View TCOs for 9209.92.00
    View TCOs for 9209.92
    9209.94.00 34..-- Parts and accessories for the musical instruments of 9207Free View TCOs for 9209.94.00
    9209.99.00 54..-- OtherFree View TCOs for 9209.99.00

    Footnote

    V.3

    Operative 1/7/24

    # Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

    The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

    Unless otherwise indicated general rate applies for CA.

    Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.​​

    DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

    DCT denotes the rate for HK, KR, SG and TW.

    If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

    From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

    From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

    ​​