UK Harmonised System · Section XVIII — Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

Chapter 92 — Musical instruments; parts and accessories of such articles

7 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. This chapter does not cover: a. parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter [39](/chapters/39)); b. microphones, amplifiers, loud speakers, headphones, switches, stroboscopes and other accessory instruments, apparatus or equipment of Chapter [85](/chapters/85) or [90](/chapters/90), for use with but not incorporated in or housed in the same cabinet as instruments of this chapter; c. toy instruments and apparatus (heading [9503](/headings/9503)); d. brushes for cleaning musical instruments (heading [9603](/headings/9603)), or monopods, bipods, tripods and similar articles (heading [9620](/headings/9620)); or e. collectors' pieces or antiques (heading [9705](/headings/9705) or [9706](/headings/9706)). 2. Bows and sticks and similar devices used in playing the musical instruments of heading [9202](/headings/9202) or [9206](/headings/9206) presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Cards, discs and rolls of heading [9209](/headings/9209) presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

Headings in Chapter 92

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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