🗂️第92章:Instruments and their parts and accessories
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 9201100000 | Upright pianos | 10% | 13 | - |
| 9201200001 | Grand pianos, duty-payed value ≥ 50000 each | 10% | 13 | - |
| 9201200090 | Other grand pianos | 10% | 13 | - |
| 9201900000 | Other pianos, including automatic pianos; harpsichords and other keyboard stringed instruments | 10% | 13 | - |
| 9202100011 | Musical instruments played with a bow, duty-payed value≥15000 each, with skin of endangered animals and endangered wood | 10% | 0 | - |
| 9202100019 | Other musical instruments played with a bow, with skin of endangered animals and wood of endangered | 10% | 0 | - |
| 9202100091 | Musical instruments played with a bow,duty-payed value≥15000 each, without skin of endangered animals | 10% | 13 | - |
| 9202100099 | Others played with a bow | 10% | 13 | - |
| 9202900010 | Other string musical instruments, containing components of endangered animals | 10% | 0 | - |
| 9202900090 | Other string musical instruments, nes | 10% | 13 | - |
| 9205100001 | Brass-wind musical instruments, duty-payed value ≥2000 each | 10% | 13 | - |
| 9205100090 | Other brass-wind musical instruments | 10% | 13 | - |
| 9205901000 | Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds | 10% | 13 | - |
| 9205902000 | Accordions and similar instruments, other than fairground organs and mechanical street organs | 10% | 13 | - |
| 9205903000 | Mouth organs | 10% | 13 | - |
| 9205909001 | Other wind musical instruments, duty-payed value ≥10000 each, other than fairground organs and mechanical street organs | 10% | 13 | - |
| 9205909090 | Other pipe instruments | 17.5% | 13.00 | 17.00 |
| 9205909091 | Other wind musical instruments,containing components of endangered animals,other than fairground organs and mechanical street organs | 10% | 13 | - |
| 9205909099 | Other wind musical instruments | 10% | 13 | - |
| 9206000010 | Percussion musical instruments, for example,drums, xylophones, cymbals, castanets,maracas, with the leather of endangered animals | 10% | 0 | - |
| 9206000090 | Other percussion musical instruments, for example, drums, xylophones, cymbals, castanets, maracas | 10% | 13 | - |
| 9207100000 | Keyboard instruments, the sound of which is produced or must be amplified electrically other than accordions | 12% | 13 | - |
| 9207900000 | Other instruments which produce or amplify sound by electrical means | 30% | 13.00 | 17.00 |
| 9207900010 | Other musical instruments, the sound of which is produced or must be amplified electrically,containing components of endangered animals | 12% | 0 | - |
| 9207900090 | Other electric musical instruments nes | 12% | 13 | - |
| 9208100000 | Musical boxes | 10% | 13 | - |
| 9208900000 | Other musical instruments, nor specified or included in chapter 92 (including fairground organs, mechanical street organs, mechanical singing birds, musical saws) | 10% | 13 | - |
| 9209300000 | Musical instrument strings | 10% | 13 | - |
| 9209910000 | Piano parts and accessories | 17.5% | 13.00 | 17.00 |
| 9209910010 | Parts and accessories for pianos with the leather of endangered animals | 10% | 0 | - |
| 9209910090 | Other parts and accessories for pianos | 10% | 13 | - |
| 9209920000 | Parts and accessories of instruments of heading 9202 | 17.5% | 13.00 | 17.00 |
| 9209920010 | Parts and accessories with the leather of endangered animals for the musical instruments of heading no. 92. | 10% | 0 | - |
| 9209920090 | Other parts and accessories for the musical instruments of heading no. 92. | 10% | 13 | - |
| 9209940000 | Parts and accessories of instruments of heading 9207 | 17.5% | 13.00 | 17.00 |
| 9209940010 | Parts and accessories with the leather of endangered animals for the musical instruments of heading no. 92.07 | 10% | 0 | - |
| 9209940090 | Other parts and accessories for the musical instruments of heading no. 92.07 | 10% | 13 | - |
| 9209991000 | Metronomes, tuning forks and pitch pipes | 10% | 13 | - |
| 9209992000 | Mechanisms for musical boxes | 10% | 13 | - |
| 9209999000 | Other parts of instruments, not specified or included elsewhere in this chapter | 17.5% | 13.00 | 17.00 |
| 9209999010 | Other parts with the leather of endangered animals of musical instruments not falling within any other heading of this chapter | 10% | 0 | - |
| 9209999090 | Other parts of musical instruments not falling within any other heading of this chapter | 10% | 13 | - |