HS Code for Plucked string instruments

The classification of plucked string instruments under HS code 9202.90 is determined by the General Rules of Interpretation (GRI), specifically GRI 1 and 6. Chapter 92 of the Harmonized System covers musical instruments, parts, and accessories. Heading 9202 is dedicated to string musical instruments. The primary distinction within this heading is between instruments that are played with a bow, such as violins or cellos (classified under 9202.10), and those that are played by other means, primarily plucking with fingers or a plectrum. Subheading 9202.90 acts as the specific category for these non-bowed instruments. To qualify for this code, the instrument must produce sound through the vibration of strings and must not be primarily electronic. While many modern acoustic guitars include internal pickups or pre-amplifiers for stage use, they are still classified under 9202.90 as long as they possess a resonant body capable of producing sound without electronic amplification. This distinguishes them from solid-body electric guitars, which fall under heading 9207. The classification also considers the materials used, though 9202.90 is generally material-neutral, covering instruments made of wood, metal, or synthetic composites.

Products Included

• Acoustic guitars (classical, steel-string, and archtop)
• Harps (including pedal and lever harps)
• Banjos and mandolins
• Ukuleles and lutes
• Zithers and kantele
• Balalaikas and sitars

Common Misclassification

The most frequent misclassification occurs with heading 9207, which covers musical instruments where the sound is produced or must be amplified electrically. Solid-body electric guitars and electric basses must be classified under 9207.10 or 9207.90. Additionally, bowed string instruments like violas or double basses are often confused with this code but belong under 9202.10. Toy instruments that do not meet the standards of professional or student musical instruments may be classified under 9503.00.

FAQ

What is the HS code for an acoustic guitar?

The HS code for an acoustic guitar is 9202.90, as it is a string instrument played by plucking rather than bowing.

Are electric-acoustic guitars classified here?

Yes, if the guitar has a resonant sound box and can be played without an amplifier, it remains under 9202.90 despite having electronic pickups.