9202.90.40.00

Other

Other string musical instruments (for example, guitars, violins, harps): Other: Guitars

Unit: No. Heading: 9202 Chapter: 92 As of May 1, 2026

Duty rates

Column 1 (General / MFN)

8.7%

Column 2 (Non-NTR)

40%

Column 1 (Special / FTA)

Free

Eligible

A*AUBHCLCODEILJOKRMAOMPPAPESSG

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

9903.03.01

The duty provided in the applicable subheading + 10%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.02

The duty provided in the applicable subheading

Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026

Effective from February 24, 2026 through July 24, 2026

9903.03.03

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.04

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.05

The duty provided in the applicable subheading

Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.06

The duty provided in the applicable subheading

Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.07

The duty provided in the applicable subheading

Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter

Applies to origin: CA

Effective from February 24, 2026 through July 24, 2026

9903.03.08

The duty provided in the applicable subheading

Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter

Applies to origin: MX

Effective from February 24, 2026 through July 24, 2026

9903.03.09

The duty provided in the applicable subheading

Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter

Applies to origin: CR, SV, GT, HN, NI, DO

Effective from February 24, 2026 through July 24, 2026

9903.03.10

The duty provided in the applicable subheading

Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering

Effective from February 24, 2026 through July 24, 2026

9903.03.11

The duty provided in the applicable subheading

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds

Applies to origin: IL

Effective from February 24, 2026 through July 24, 2026

9903.88.15

LIST_3

The duty provided in the applicable subheading + 7.5%

Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

Applies to origin: CN

Effective from September 24, 2018

Related CBP rulings

N284656 April 21, 2017

The tariff classification of a children’s guitar from China

A description of the Schoenhut 605 Guitar was submitted with your inquiry. The item is a children’s acoustical guitar containing 6 metal strings. It comes complete with carrying case, a pick, tuning pegs, and extra string. The items are pac

N134675 December 16, 2010

The tariff classification of an acoustic guitar from China.

The submitted sample is an acoustic guitar, identified as Item #FG1106. The guitar has a wood body with steel strings and tuning knobs, and measures approximately 31 inches in length. The guitar comes with plastic protective string post cov

N126222 October 15, 2010

The tariff classification and country of origin marking of classical and flamenco guitars with cases from Spain.

You submitted a photograph that is representative of the acoustic guitars that you plan to import. They are classical and flamenco guitars which will be hand-made from the following materials: spruce, cedar, mahogany, ebony, Indian rosewood

K84353 April 21, 2004

The tariff classification of a ukulele from China.

Sample is being returned as requested. The submitted sample is a child’s soprano ukulele, model number FG404, that measures approximately 21 inches in length. It is constructed of plywood which is stained and lacquered on the exterior and i

K82795 February 24, 2004

The tariff classification of musical instruments from China.

Samples are being returned as requested. The submitted samples consist of the following Hohner’s musical instruments: a child’s ukulele, item number HU-212, that measures approximately 21 inches long and features a wooden body with nylon st

K82132 January 20, 2004

The tariff classification of a 16" rainmaker, and a plastic harmonica songbook package from Germany, and a mini folk guitar, plastic transparent harmonica and a pair of egg shakers from China.

You submitted samples and photographs of a mini folk guitar identified as item number HAG 250, a 16” rainmaker identified as item number RM-016, a plastic harmonica songbook package identified as item number PL-106, a “transparent” harmonic

J84253 May 27, 2003

The tariff classification of ukuleles imported from the Philippines into a foreign trade zone in Hawaii for processing and finishing

The articles in question are wood-bodied stringed ukuleles that are imported from the Philippines into a foreign trade zone to be processed and finished.

C88214 June 25, 1998

The tariff classification of musical instruments from China.

The merchandise consists of musical instruments that have been reduced in size and targeted towards the youth and beginner market. The instruments in question are drums, guitars (valued under $100) and electronic drums. Since these instrume

Other codes in heading 9202

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Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 9202.90.40.00 from each major US trading partner.

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