Ukulele
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9202904000 | 26.2% | CN | US | 官方文档 |
| 9202906000 | 14.6% | CN | US | 官方文档 |
| 9207900040 | 22.5% | CN | US | 官方文档 |
| 9207900080 | 22.5% | CN | US | 官方文档 |
| 9209928000 | 22.1% | CN | US | 官方文档 |
| 9209300000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🎸 Ukulele (Stringed Musical Instruments)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Guitars & Ukuleles
📌 I. Product Definition & Classification: Do You Know Your "Ukulele" From Your "Guitar"?
The Ukulele, a small four-stringed guitar-like instrument originating from Hawaii, is classified under Chapter 92 of the Harmonized System (HS). In international trade, the classification hinges heavily on two factors: Sound Production Method (Acoustic vs. Electric) and Component State (Instrument vs. Parts/Accessories).
⚠️ Key Distinction Points:
- Acoustic Ukulele: Sound is produced mechanically without electrical amplification → Classified under 9202.90.
- Electric/Electronic Ukulele: Sound is produced or must be amplified electrically → Classified under 9207.90.
- Parts/Accessories: Strings, cases, tuners → Classified under 9209.
📦 II. HS Code Classification Details (Latest 2026 Tariff Alignment)
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
9202.90.40.00 |
Other string musical instruments: Guitars: Other | Acoustic Ukuleles, Acoustic Guitars (Non-electric) | 16.2% |
9202.90.60.00 |
Other string musical instruments: Other: Other | Non-guitar acoustic strings (e.g., Viols, Harps) | 4.6% |
9207.90.00.40 |
Musical instruments... electrically: Other Fretted stringed instruments | Electric Ukuleles, Electric Guitars | 0.0% |
9207.90.00.80 |
Musical instruments... electrically: Other: Other | Electronic organs, accordions, other non-fretted electric instruments | 12.5% |
9209.30.00.00 |
Parts... of musical instruments: Musical instrument strings | Strings for Ukulele/Guitar | 7.5% |
9209.92.80.00 |
Parts... of musical instruments: Parts and accessories for heading 9202: Other | Cases, tuners, straps for Acoustic instruments | 12.1% |
🔍 Critical Note:
- If your Ukulele has no internal pickup, amplifier, or requires electrical amplification to be heard properly, it is an Acoustic Instrument → 9202.90.40.00.
- If it has an active pickup/preamp or is strictly electric (plug-in only), it falls under 9207.90.00.40.
- Strings sold separately are classified under 9209.30.00.00, not as part of the instrument.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Market: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current trade policies (Including Section 301 & IEEPA supplements)
🎯 1. 9202.90.40.00 —— Acoustic Ukulele/Guitar
| Item | Content |
|---|---|
| Base Tariff | 8.7% (Ad Valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 16.2% |
| Calculation Basis | CIF Value × 16.2% |
| De Minimis Eligibility | ❌ Not Eligible for duty-free entry under $800 if subject to Section 301 additions in certain contexts (check specific CBP enforcement trends); generally, full duty applies. |
| Legal Basis Path | HTSUS:9202.90.40 → USITC Footnote 88 (Section 301) |
📌 Explanation:
- The "Base Tariff" is the standard Most Favored Nation (MFN) rate.
- The "Additional Tariff" (7.5%) is imposed under U.S. Trade Law Section 301 on specific Chinese-origin goods.
- Total Cost Impact: A $100 Ukulele incurs $16.20 in duties.
🎯 2. 9207.90.00.40 —— Electric Ukulele
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Calculation Basis | $0 |
| De Minimis Eligibility | ✅ Eligible for de minimis (if value < $800) under general trade rules (though verify current CBP strictness on "electronic" components). |
| Legal Basis Path | HTSUS:9207.90.00.40 |
📌 Strategic Advantage:
- Electric Ukuleles benefit from a 0% tariff on both base and additional rates.
- This is a significant cost-saving advantage for manufacturers exporting active/electric instruments compared to acoustic ones.
🎯 3. 9209.92.80.00 —— Parts & Accessories (Acoustic)
| Item | Content |
|---|---|
| Base Tariff | 4.6% |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 12.1% |
| Calculation Basis | CIF Value × 12.1% |
🎯 4. 9209.30.00.00 —— Musical Instrument Strings
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 7.5% |
| Calculation Basis | CIF Value × 7.5% |
📌 Note: Strings are taxed at 7.5% total. This is lower than the accessory rate (12.1%) but higher than electric instruments (0%).
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| Product Spec Sheet | ✔️ | Must specify: Acoustic vs. Electric, Number of Strings, Material (Wood/Synthetic). |
| Photos | ✔️ | Clear images showing: Body shape, Headstock, Pickups/Preamp (if electric), Brand, Model. |
| Commercial Invoice | ✔️ | Describe item as "Ukulele, Acoustic" or "Ukulele, Electric". Avoid vague terms like "Musical Toy". |
| Material Declaration | ✔️ | If made of Rosewood/Ebony, may require CITES permits. |
| FCC/CE Certs | ✔️ | Mandatory for Electric Ukuleles (contains electronic circuits). |
✅ 2. Classification Strategy (Key Tips)
🔥 "Acoustic = 9202, Electric = 9207, Strings = 9209.30"
| Scenario | Correct HS Code | Incorrect Approach | Consequence |
|---|---|---|---|
| Acoustic Ukulele | 9202.90.40.00 |
Misclassified as 9207 (Electric) |
Overpayment (16.2% vs 0%) |
| Electric Ukulele | 9207.90.00.40 |
Misclassified as 9202 (Acoustic) |
Underpayment Penalty + Back Taxes |
| Ukulele + Case + Tuner | Instrument + Parts Separate | Lump sum under 9202.90.40.00 |
Parts (9209) taxed at 12.1% if mixed incorrectly? No, usually instrument is primary. However, declare accurately. |
| Strings Only | 9209.30.00.00 |
Lumped with Instrument | Tax calculation error. |
✅ 3. Special Considerations
| Issue | Handling Advice |
|---|---|
| CITES Protection | If the Ukulele uses Rosewood (Dalbergia spp.) or Ebony, ensure you have CITES export/import certificates. CBP strictly enforces this. |
| "Toy" Ukuleles | Small, cheap plastic Ukuleles for children still fall under HS 9202/9207 if they are functional musical instruments. Do not misclassify as "Toys" (Chapter 95) unless they are clearly non-functional play items. Misclassification leads to severe penalties. |
| Kit Assembly | If importing a kit (DIY), parts may be classified differently (e.g., 9209.92.80.00). Assemble before final export if possible to classify as finished instrument. |
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Tariff (CN Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9202.90.40.00 (Acoustic) / 9207.90.00.40 (Electric) |
16.2% (Acoustic) / 0% (Electric) | Section 301 applies. Electric is tariff-free. |
| 🇪🇺 EU | 9202.90.40 / 9207.90.00 |
Varies (Often 0-6%) | No Section 301. Standard EU Common Customs Tariff. |
| 🇨🇳 China | 9202.90.40 / 9207.90.00 |
8-12% | Import duties apply. |
| 🇬🇧 UK | 9202.90.40 / 9207.90.00 |
0-10% | Post-Brexit tariffs apply. No US-style Section 301. |
📌 Conclusion:
- The US market is the most complex due to Section 301 tariffs.
- Electric Ukuleles have a clear cost advantage (0% tariff) in the US compared to Acoustic ones (16.2%).
- CITES compliance is critical for both markets if exotic woods are used.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling an Electric Ukulele "Acoustic" to avoid taxes.
👉 Result: CBP inspection reveals preamp/pickup → 16.2% duty + penalties + back taxes.
❌ Mistake 2: Not declaring CITES status for Rosewood Ukuleles.
👉 Result: Seizure of goods by CBP, fines, and potential legal action.
❌ Mistake 3: Packing Strings with the Instrument under one invoice line.
👉 Result: Confusion in duty calculation. Declare Strings Separately (9209.30.00.00) if shipped separately or clearly itemized.
❌ Mistake 4: Using "Toy" classification for functional Ukuleles.
👉 Result: Misclassification error. If it produces music, it’s HS 92, not Chapter 95.
✅ Correct Declaration Example:
"Acoustic Ukulele, 21-inch Soprano, Mahogany Body, No Electronics, Model UK-21"
HS Code:9202.90.40.00"Electric Ukulele, 23-inch Tenor, with Preamp and Pickup, Model EUK-23"
HS Code:9207.90.00.40
🎯 VII. Conclusion: Strategic Importing for Profit
🎯 Key Takeaway:
🔹 Acoustic Ukuleles: Expect 16.2% total duty in the US. Factor this into your pricing.
🔹 Electric Ukuleles: Benefit from 0% duty in the US. This is a major competitive advantage.
🔹 CITES: Always verify wood species. Use FSC-certified woods if possible to simplify clearance.
📌 Pro Tip:
If you are exporting to the US, consider shifting product focus towards Electric/Ukuleles or Hybrid models (with pickup) to leverage the 0% tariff rate. For Acoustic models, ensure your margin can absorb the 16.2% duty.
📣 Action Item:
📞 Consult a Customs Broker for pre-classification review.
📄 Prepare CITES Documentation for any exotic wood products.
📈 Optimize Product Line: Highlight Electric Ukuleles for US markets to minimize tax burden.
✨ Accurate Classification, Maximized Profit, Smooth Clearance!
💼 Your Musical Journey Starts with Precise Compliance!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。