MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
Chapter Notes.
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 (CHAPTER39); (b) Microphones amplifiers loud-speakers head-phones switches stroboscopes or other accessory instruments apparatus or equipment of CHAPTER85 or 90 for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
(c) Toy instruments or apparatus (heading No. 95.03);
(d) Brushes for cleaning musical instruments (heading No 96.03); or
(e) Collectors' pieces or antiques (heading No. 97.05 or 97.06).
2.-Bows and sticks and similar devices used in playing the musical instruments of heading No. 92.02 or 92.06 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 No. 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.
GENERAL
This Chapter covers :
(A) Musical instruments (headings 92.01 to 92.08).
(B) Parts and accessories of these instruments (heading 92.09).
Some musical instruments (pianos guitars etc.) may have an electrical sound pick-up and amplifying device; they nevertheless remain classified in their respective headings in this Chapter provided that without the electrical equipment they can still be used like the similar conventional-type instruments. The electrical equipment itself unless forming an integral part of the instrument or housed in the same cabinet as the instrument is however in all cases excluded (heading 85.18).
Electrical or electronic instruments (other than the automatic pianos of heading 92.01) which are not suitable for playing without the electrical or electronic equipment fall in heading 92.07 (see the corresponding Explanatory Note). The latter heading therefore covers for example electrostatic electronic or similar guitars organs pianos accordions carillons. The instruments and apparatus of this Chapter may be of any material including precious metal or metal clad with precious metal and may incorporate precious or semi-precious stones (natural synthetic or reconstructed). In accordance with Note 2 to this Chapter bows and plectra used in playing the string musical instruments of heading 92.02 and sticks (including soft-headed sticks) and mallets for percussion musical instruments of heading 92.06 when presented with those instruments in numbers normal thereto and clearly intended for use therewith are to be classified with the relative instruments and not in heading 92.09. However cards discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument. In addition to the exclusions specifically mentioned in the Explanatory Notes below this Chapter also excludes :
(a)Electronic musical modules (heading 85.43).
(b)Musical instruments which can be clearly recognised as toys because of the character of the material used their rougher finish the lack of musical qualities or by any other characteristics (Chapter 95 Examples include certain mouth organs violins accordions trumpets drums musical boxes.
(c)Collectors' pieces (heading 97.05) (e.g. instruments having an historical or ethnographical interest) or antiques of an age exceeding 100 years (heading 97.06).
9 HEADINGS
92.01 - PIANOS INCLUDING AUTOMATIC PIANOS; HARPSICHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS (+) .
92.02 - OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE GUITARS VIOLINS HARPS).
92.03 - KEYBOARD PIPE ORGANS; HARMONIUMS AND SIMILAR KEYBOARD INSTRUMENTS WITH FREE METAL REEDS.
92.04 - ACCORDIONS AND SIMILAR INSTRUMENTS; MOUTH ORGANS.
92.05 - OTHER WIND MUSICAL INSTRUMENTS (FOR EXAMPLE CLARINETS TRUMPETS BAGPIPES).
92.06 - PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE DRUMS XYLOPHONES CYMBALS CASTANETS MARACAS).
92.07 - MUSICAL INSTRUMENTS THE SOUND OF WHICH IS PRODUCED OR MUST BE AMPLIFIED ELECTRICALLY (FOR EXAMPLE ORGANS GUITARS ACCORDIONS).
92.08 - MUSICAL BOXES FAIRGROUND ORGANS MECHANICAL STREET ORGANS MECHANICAL SINGING BIRDS MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES CALL HORNS AND OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS.
92.09 - PARTS (FOR EXAMPLE MECHANISMS FOR MUSICAL BOXES) AND ACCESSORIES (FOR EXAMPLE CARDS DISCS AND ROLLS FOR MECHANICAL INSTRUMENTS) OF MUSICAL INSTRUMENTS; METRONOMES TUNING FORKS AND PITCH PIPES OF ALL KINDS.
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