HS Code Detail
920600 Chapter 92 · Musical Instruments Percussion instruments
Six-digit subheading in Musical Instruments, chapter 92 of the Harmonized System, priced here for 1 destination markets.
Anatomy of 920600
You will declare against a longer local code that begins 920600: ten digits in most national tariffs, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what decides the rate, and the single row below is the Australia figure for this subheading.
What this code covers
Import duty by country
MFN duty rate · 1 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 0% | 10% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 920600 into Australia
An illustrative consignment of 920600 invoiced at AUD 2,000.00, priced in AUD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | AUD 2,000.00 |
| International freight | AUD 120.00 |
| Cargo insurance | AUD 30.00 |
| Value the duty is charged on, FOB basis | AUD 2,000.00 |
| Duty at 0% | AUD 0.00 |
| Australia tax at 10%, charged on the value plus the duty | AUD 215.00 |
| Total, before commercial charges | AUD 2,365.00 |
And if the consignment were small
Australia relieves customs duty, GST and the Import Processing Charge on consignments at or under AUD 1,000. The 920600 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly AUD 1,000 with no freight would be charged AUD 0.00 of duty and AUD 0.00 of tax, a total of AUD 1,000.00. The rate on the 920600 row has not changed; only the charge is relieved. The tax is not simply absent at that value: Australia collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? AUD 2,365.00 is what your buyer in Australia pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Australia sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 920600 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇦🇺AU
- MFN for 920600 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xviii/chapter-92 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 9206.00.00 Free
Markets with no figure recorded
United States: United States splits 9206.00 into 4 tariff lines and they do not carry the same rate: the schedule returned 0 to 5.3%. A single percentage cannot represent that honestly, so no United States figure is recorded and the calculator falls back to its disclosed category average.
United Kingdom: No United Kingdom figure is recorded for 9206.00. Neither official reading completed. The page shows no rate for this market rather than an unsourced one.
Canada: Canada splits 9206.00 into 2 tariff lines and they do not carry the same rate: the schedule returned 0 to 6%. A single percentage cannot represent that honestly, so no Canada figure is recorded and the calculator falls back to its disclosed category average.
Germany: No Germany figure is recorded for 9206.00. Neither official reading completed. The page shows no rate for this market rather than an unsourced one.
Portugal: No Portugal figure is recorded for 9206.00. Neither official reading completed. The page shows no rate for this market rather than an unsourced one.
Re-check first: Drum kits, cymbals, xylophones and the rest sit together in one subheading, and Australia charges nothing across it. Canada and the United States each split it and no United Kingdom reading completed, so Australia is the only market carrying a figure.
What falls under 920600
- Percussion musical instruments, for example drums, xylophones, cymbals, castanets and maracas
- Complete drum kits and individual drums presented as instruments
- Tuned percussion such as marimbas, vibraphones, glockenspiels and orchestral timpani
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
950300: Toy drums and toy percussion
A toy drum and a drum are separated by whether the article is a genuine musical instrument or a plaything, and the test looks at construction, tuning, materials and the range it is sold in rather than at the price. A brightly coloured instrument sold in a toy range stays in chapter 95 even when it makes a recognisable note.
920790: Electronic drum kits and percussion pads
An instrument whose sound is produced or amplified electrically belongs in heading 9207 however closely it is modelled on an acoustic kit. The dividing question is whether the sound comes from the instrument being struck or from a circuit, so a mesh head pad triggering a module is 9207 and an acoustic snare is here.
Classification & cost note
Heading 9206 is a single subheading covering everything struck, shaken or scraped, which makes it one of the easier headings in the tariff to reach and one of the easier to lose. Three exits are common and all three are taken by accident. An instrument whose sound is produced or amplified electrically leaves for heading 9207, which catches electronic kits and percussion pads even where they are played with sticks and sold beside acoustic kits. An article sold as a toy stays in chapter 95, and the test is what the article is rather than what it costs, so an expensive toy is still a toy. And parts, which are a large share of this trade, are not in heading 9206 at all: heads, stands, pedals, sticks, mounts and cases go to the parts and accessories heading, though a case specially shaped for an instrument and presented with it is classified with the instrument. Species controls catch percussion more than any other family of instruments. A drum with a natural skin head, a shell of a listed timber, or ivory or shell inlay needs permits covering the whole instrument, and instruments travelling with performers are usually better handled under a carnet than as ordinary imports.
Typical products: Snare drums and drum kits · Congas, bongos and djembes · Orchestral timpani · Cymbals and hi hats · Xylophones and marimbas · Vibraphones and glockenspiels · Castanets, maracas and tambourines · Concert bass drums
What the notes to section XVIII say
Chapter 92 sits in section XVIII, optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof, and the nomenclature publishes no note to that section at all, so the note to chapter 92 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 92 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/18 on 2026-09-08.
What the nomenclature says about heading 9206
920600 is a subheading of 9206, percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) , and it is the only code this site holds under that heading.
One numbered note to chapter 92 takes heading 9206 as its own subject, and it is quoted below in full, as published.
Note 2 to chapter 92
Bows and sticks and similar devices used in playing the musical instruments of heading 9202 or 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 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.
Read from the notes to chapter 92 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/92, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/9206, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 92 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 920600
Are electronic drums classified in this heading?
No. An instrument whose sound is produced or amplified electrically belongs in heading 9207, whatever it looks like and however it is played.
Where do drum heads, stands and pedals go?
To the parts and accessories heading for musical instruments, not to 9206. A hardware pack shipped with a kit frequently needs a second code.
How is a toy drum distinguished from a drum?
By what the article is: its construction, tuning, materials and the range it is sold in. Price is not the test, and a well made toy is still a toy.
Does a natural skin head raise any import condition?
It can. Animal products and listed timbers or shell inlay bring species and sanitary controls that attach to the whole instrument rather than to the component.
Related codes in Chapter 92
Calculate duty for HS 920600
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