Chapter 92
Musical instruments; parts and accessories of such articles
Notes
1. This Chapter does not cover:
(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
(c) Toy instruments or apparatus (heading 95.03);
(d) Brushes for cleaning musical instruments (heading 96.03); or (e) Collectors’ pieces or antiques (heading 97.05 or 97.06).
2. Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 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 heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.
Tax rate(%) CEPT - AFTA
Code Description Unit
V A T
Nor mal
Fav
our07 08 09 10 11 12 13
AC FTA 9201
Pianos, including automatic pianos;
harpsichords and other keyboard stringed instruments
9201 10 00 00 - Upright pianos piece 10 4.5 3 0 0 0 0 0 0 0 3
9201 20 00 00 - Grand pianos piece 10 4.5 3 0 0 0 0 0 0 0 3
9201 90 00 00 - Other piece 10 4.5 3 0 0 0 0 0 0 0 3
9202 Other stringed musical instruments (for example, guitars, violins, harps)
9202 10 00 00 - Played with a bow piece 10 4.5 3 0 0 0 0 0 0 0 3
9202 90 00 00 - Other piece 10 4.5 3 0 0 0 0 0 0 0 3
9203 00 00 00
Keyboard pipe organs; harmoniums and similar keyboard instruments with free
metal reeds
piece 10 4.5 3 0 0 0 0 0 0 0 3
9204 Accordions and similar instruments; mouth organs
9204 10 00 00 - Accordions and similar instruments piece 10 4.5 3 0 0 0 0 0 0 0 3
9204 20 00 00 - Mouth organs piece 10 4.5 3 0 0 0 0 0 0 0 3
9205 Other wind musical instruments (for example, clarinets, trumpets, bagpipes)
9205 10 00 00 - Brass-wind instruments piece 10 4.5 3 0 0 0 0 0 0 0 3
9205 90 00 00 - Other piece 10 4.5 3 0 0 0 0 0 0 0 3
9206 00 00 00
Percussion musical instruments (for example, drums, xylophones, cymbals,
castanets, maracas)
piece 10 4.5 3 0 0 0 0 0 0 0 3
9207
Musical instruments, the sound of which is produced, or must be amplified,
electrically (for example, organs, guitars, accordions)
9207 10 00 00 - Keyboard instruments, other than accordions piece 10 4.5 3 0 0 0 0 0 0 0 3
9207 90 00 00 - Other piece 10 4.5 3 0 0 0 0 0 0 0 3
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
9208 10 00 00 - Musical boxes piece 10 4.5 3 0 0 0 0 0 0 0 3
9208 90 - Other:
Tax rate(%) CEPT - AFTA
Code Description Unit
V A T
Nor mal
Fav
our07 08 09 10 11 12 13
AC FTA 9208 90 10 00 - - Decoy calls, call horns and other mouth-blown sound
signalling instruments piece 10 4.5 3 0 0 0 0 0 0 0 3
9208 90 90 00 - - Other piece 10 4.5 3 0 0 0 0 0 0 0 3
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
9209 10 00 00 - Metronomes, tuning forks and pitch pipes piece 10 4.5 3 0 0 0 0 0 0 0 3 9209 20 00 00 - Mechanisms for musical boxes piece 10 4.5 3 0 0 0 0 0 0 0 3 9209 30 00 00 - Musical instrument strings piece 10 4.5 3 0 0 0 0 0 0 0 3
- Other:
9209 91 - - Parts and accessories for pianos:
9209 91 10 00 - - - Strung backs, keyboards and metal frames for upright
pianos piece 10 4.5 3 0 0 0 0 0 0 0 3
9209 91 90 00 - - - Other piece 10 4.5 3 0 0 0 0 0 0 0 3
9209 92 00 00 - - Parts and accessories for the musical instruments of
heading 92.02 piece 10 4.5 3 0 0 0 0 0 0 0 3
9209 93 00 00 - - Parts and accessories for the musical instruments of
heading 92.03 piece 10 4.5 3 0 0 0 0 0 0 0 3
9209 94 00 00 - - Parts and accessories for the musical instruments of
heading 92.07 piece 10 4.5 3 0 0 0 0 0 0 0 3
9209 99 00 00 - - Other piece 10 4.5 3 0 0 0 0 0 0 0 3