HS code · 4-digit heading

HS Code 49.04 – Music, printed or in manuscript, whether or not bound or illustrated

What HS 49.04 covers

HS Code 4904 specifically covers "Music, printed or in manuscript, whether or not bound or illustrated," a crucial classification for the global trade of musical notation. This heading encompasses all forms of sheet music, musical scores, librettos (for operas or musicals), and tablatures for instruments like guitar, regardless of whether they are printed or handwritten, bound into books, or presented as individual sheets. The core characteristic is the presence of musical notation designed for performance or study. This classification distinctly separates actual musical scores from books *about* music (e.g., music theory texts, biographies of musicians), which would fall under HS 4901. It also excludes sound recordings (e.g., CDs, vinyl, digital files), which are classified under Chapter 85. Key sub-categories include full orchestral scores, individual instrumental or vocal parts, songbooks, educational method books for instruments, and choral arrangements. For trade compliance, accurate classification under 4904 is vital for determining correct duty rates, managing intellectual property rights (copyrights are a significant factor in music publishing), and ensuring proper trade statistics. Historically, physical sheet music has been fundamental to music education, performance, and composition, maintaining its relevance even in the digital age. This heading is a specialized segment within Chapter 49, which broadly covers "Printed books, newspapers, pictures and other products of the printing industry," emphasizing the unique nature and specific content of musical publications.

Covers
  • Beethoven Symphony No. 9 full orchestral score
  • Bach Cello Suites sheet music
  • Jazz Standards lead sheets for piano
  • Guitar tablature books for rock songs
  • Vocal scores for 'The Phantom of the Opera'
  • Choral arrangements for SATB choir
  • Piano lesson method books for beginners
  • Violin concerto parts
  • Opera librettos with musical notation
  • Hymn books with printed music
  • Folk song collections with chords
  • Drum notation exercise books
  • Contemporary pop songbooks
  • Renaissance lute tablatures
  • Baroque harpsichord scores
  • Film soundtrack sheet music
  • Broadway musical vocal selections
  • Hand-written musical compositions
  • Digital print-on-demand sheet music (physical copy)
  • Study scores for conducting
  • Orchestral excerpts for auditions
  • Chamber music scores
  • Sacred music anthologies
  • Christmas carols sheet music
  • Educational sight-reading books.
Examples

A German music publisher exports a large shipment of classical orchestral scores, including works by Beethoven and Bach, to conservatories and professional orchestras across the United States and Canada, utilizing transatlantic air freight for timely delivery. In another instance, a Japanese company specializing in anime soundtracks ships guitar tablature books and piano sheet music arrangements to fans and music stores throughout Europe via sea cargo. Meanwhile, a UK-based independent artist sells and ships printed songbooks of their original compositions directly to customers worldwide through postal services, requiring proper customs declarations for each destination country.

Subheadings under 49.04 1

Codes often confused with 49.04

Common mistake. A frequent misclassification occurs with books about music (HS 4901). If a book discusses music theory, history, or biographies of composers without containing actual musical notation for performance, it belongs to 4901, not 4904. The presence of playable music is the distinguishing factor. Another common error is confusing sheet music with general printed matter (HS 4911) if it's unbound or promotional; however, if it's identifiable as music for performance or study, 4904 is correct. Furthermore, digital music files or physical sound recordings (CDs, vinyl) are entirely different and fall under Chapter 85 (e.g., 8523), not this heading, which is strictly for printed or manuscript notation.

Top exporters and importers of HS code 4904, 2025

In 2025, the largest exporter of HS code 4904 in UN Comtrade data was the Netherlands, with 34% of world exports; the largest importer in UN Comtrade data was Germany, with 21% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 Netherlands $28M
  2. 2 Germany $19M
  3. 3 United Kingdom $13M

World total: $83M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $17M
  2. 2 France $8.8M
  3. 3 United Kingdom $8.8M

World total: $78M Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

Questions about HS 49.04

What is HS code 4904?

HS code 4904 is a 4-digit heading in the Harmonized System that covers: Music, printed or in manuscript, whether or not bound or illustrated. HS Code 4904 specifically covers "Music, printed or in manuscript, whether or not bound or illustrated," a crucial classification for the global trade of musical notation. This heading encompasses all forms of sheet music, musical scores, librettos (for operas or musicals), and tablatures for instruments like guitar, regardless of whether they are printed or handwritten, bound into books, or presented as individual sheets. The core characteristic is the presence of musical notation designed for performance or study. This classification distinctly separates actual musical scores from books *about* music (e.g., music theory texts, biographies of musicians), which would fall under HS 4901. It also excludes sound recordings (e.g., CDs, vinyl, digital files), which are classified under Chapter 85. Key sub-categories include full orchestral scores, individual instrumental or vocal parts, songbooks, educational method books for instruments, and choral arrangements. For trade compliance, accurate classification under 4904 is vital for determining correct duty rates, managing intellectual property rights (copyrights are a significant factor in music publishing), and ensuring proper trade statistics. Historically, physical sheet music has been fundamental to music education, performance, and composition, maintaining its relevance even in the digital age. This heading is a specialized segment within Chapter 49, which broadly covers "Printed books, newspapers, pictures and other products of the printing industry," emphasizing the unique nature and specific content of musical publications.

What products fall under HS code 4904?

Beethoven Symphony No. 9 full orchestral score, Bach Cello Suites sheet music, Jazz Standards lead sheets for piano, Guitar tablature books for rock songs, Vocal scores for 'The Phantom of the Opera', Choral arrangements for SATB choir, Piano lesson method books for beginners, Violin concerto parts, Opera librettos with musical notation, Hymn books with printed music, Folk song collections with chords, Drum notation exercise books, Contemporary pop songbooks, Renaissance lute tablatures, Baroque harpsichord scores, Film soundtrack sheet music, Broadway musical vocal selections, Hand-written musical compositions, Digital print-on-demand sheet music (physical copy), Study scores for conducting, Orchestral excerpts for auditions, Chamber music scores, Sacred music anthologies, Christmas carols sheet music, Educational sight-reading books.

What are common misclassifications for HS code 4904?

A frequent misclassification occurs with books about music (HS 4901). If a book discusses music theory, history, or biographies of composers without containing actual musical notation for performance, it belongs to 4901, not 4904. The presence of playable music is the distinguishing factor. Another common error is confusing sheet music with general printed matter (HS 4911) if it's unbound or promotional; however, if it's identifiable as music for performance or study, 4904 is correct. Furthermore, digital music files or physical sound recordings (CDs, vinyl) are entirely different and fall under Chapter 85 (e.g., 8523), not this heading, which is strictly for printed or manuscript notation.

Which countries are the top exporters of goods under HS code 4904?

In 2025, the top exporters of HS code 4904 in UN Comtrade data were the Netherlands ($28M, 34% of world exports), Germany ($19M) and the United Kingdom ($13M). World exports came to about $83M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 4904?

In 2025, the top importers of HS code 4904 in UN Comtrade data were Germany ($17M, 21% of world imports), France ($8.8M) and the United Kingdom ($8.8M). World imports came to about $78M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 4904 structured?

HS code 4904 is a 4-digit heading under Chapter 49 of the Harmonized System. The first 2 digits (49) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.