Customs Tariff Act 1987
Part 92
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Chapter 92
Musical instruments;
parts and accessories of such articles
(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 (9503);
(d) Brushes for cleaning musical instruments (9603);
(e) Collectors’ pieces or antiques (9705.00.00 or 9706.00.00); or
(f) Spools, reels or similar supports (which are to be classified according to their constituent material: for example, 3924, Section XV).
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.
| 9201 | PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSICHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS: | |
|---|---|---|
| 9201.10.00 | - Upright pianos | 2% |
| 9201.20.00 | - Grand pianos | 2% |
| 9201.90.00 | - Other | 2% |
| 9202 | OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, GUITARS, VIOLINS, HARPS): | |
| 9202.10.00 | - Played with a bow | 2% |
| 9202.90.00 | -Other | 10%DC:5% |
| SCHEDULE 3—continued | ||
|---|---|---|
| 9203.00.00 | KEYBOARD PIPE ORGANS; HARMONIUMS AND SIMILAR KEYBOARD INSTRUMENTS WITH FREE METAL REEDS | 2% |
| 9204 | ACCORDIONS AND SIMILAR INSTRUMENTS; MOUTH ORGANS: | |
| 9204.10.00 | - Accordions and similar instruments | 2% |