Product classification
HS code for Flutes: 9205.90
Musical instruments, wind, other than brass, (eg. clarinet, bagpipes, pipe organs), other than fairground organs and mechanical street organs.
Classification of flutes under HS 9205.90
Flutes are classified under HS code 9205.90. This classification is found within Chapter 92, which covers musical instruments and their parts and accessories. Heading 9205 is designated for wind musical instruments. Within this heading, a distinction is made between brass-wind instruments (9205.10) and "other" wind instruments (9205.90). Since flutes are woodwind instruments (regardless of whether they are made of metal, wood, or plastic), they fall into the 9205.90 category. The classification remains consistent whether the flute is a professional concert instrument or a student model, provided it is a functional musical instrument and not a toy.
- Covers
- Transverse concert flutes (C flutes)
- Piccolos
- Alto and bass flutes
- Recorders (soprano, alto, tenor, bass)
- Bamboo flutes and traditional ethnic flutes
- Fife and panpipes
- Also under 9205.90
- Buffet Crampon R13 Clarinet
- Yamaha YFL-222 Flute
- Selmer Mark VI Saxophone
- Hohner Special 20 Harmonica
- Roland FR-4X V-Accordion
Codes often confused with 9205.90
Common mistake. The most common misclassification for flutes is 9205.10, which is reserved strictly for brass-wind instruments like trumpets or trombones. Even though most modern concert flutes are made of nickel, silver, or gold, they are technically woodwinds and belong in 9205.90. Another frequent error is classifying inexpensive plastic flutes or recorders as toys under 9503.00. If the item is capable of being tuned and played as a musical instrument, it must stay in 9205.90. Finally, organ pipes or flutes that are part of a pipe organ are classified under 9205.90 but are often confused with 9207 for electronic instruments.
Top exporters and importers of HS 920590 (the code used for flutes), 2025
In 2025, the largest exporter of HS 920590 (the code used for flutes) in UN Comtrade data was China, with 21% of world exports; the largest importer in UN Comtrade data was the United States, with 25% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 920590, not only flutes.
Top exporters 2025 · share of world exports
- 1 China $123M 21% of world exports
- 2 Germany $89M 15% of world exports
- 3 France $86M 15% of world exports
World total: $586M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $131M 25% of world imports
- 2 Germany $66M 12% of world imports
- 3 Japan $53M 10% of world imports
World total: $527M 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.
Brazil NCM code for flutes
Brazil classifies flutes under NCM 9205.90.00: HS 9205.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about flutes
What is the HS code for Flutes?
The HS code for Flutes is 920590 (Musical instruments; wind, other than brass, (eg. clarinet, bagpipes, pipe organs), other than fairground organs and mechanical street organs). The HS code for flutes, including piccolos and recorders, is 9205.90.
How do I classify Flutes for customs?
Flutes is classified under HS code 920590 — Musical instruments; wind, other than brass, (eg. clarinet, bagpipes, pipe organs), other than fairground organs and mechanical street organs. This is a 6-digit subheading level code.
Does the material of the flute change the HS code?
No, whether the flute is made of wood, plastic, silver, or gold, it remains classified under 9205.90 as a wind instrument.
Which countries are the top exporters of flutes (HS 920590)?
In 2025, the top exporters of HS 920590 (the code used for flutes) in UN Comtrade data were China ($123M, 21% of world exports), Germany ($89M) and France ($86M). World exports came to about $586M, 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 flutes (HS 920590)?
In 2025, the top importers of HS 920590 (the code used for flutes) in UN Comtrade data were the United States ($131M, 25% of world imports), Germany ($66M) and Japan ($53M). World imports came to about $527M, 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.
Is the HS code for Flutes the same in all countries?
The base HS code 920590 for Flutes is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for flutes in Brazil?
In Brazil, flutes (HS 920590) is classified under NCM 9205.90.00.