GCC Common Customs Tariff · HS code · HS 9202.90
9202.90.10.00.00: Lutes.
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
9202.90 Other string musical instruments: other
UK 2% Third-country duty 2 tariff lines 
EU 3.2% Third-country duty 2 tariff lines 
Türkiye 3.2% Third-country duty 2 tariff lines 
USA 4.5% – 8.7% General (MFN) 3 tariff lines · average 5.9% 
Canada Free – 6% General (MFN) 4 tariff lines · average 4.5% 
Mexico 10% – 35% General (MFN) 3 tariff lines · average 26.7% 
Brazil 5% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 5 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 2 tariff lines 
Japan Free General (MFN) 2 tariff lines 
Taiwan 10% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 9% General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line GCC lines: 9202.90
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N284656 U.S. CBP
The tariff classification of a children’s guitar from China
Legal notes
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 (Chapter 39);
(b) microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes and other accessory instruments, apparatus or equipment of Chapter 85 or 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);
(d) brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar articles (heading 9620); or
2. Bows and sticks and similar devices used in playing the musical instruments of headings 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.
HS code 9202.90.10.00.00 is a line of the GCC Common Customs Tariff under HS subheading 9202.90 (other string musical instruments: other).
The customs duty is 5%, and quantities are declared in Pieces/Units.
For the same subheading, the UK duty is 2%, the EU duty is 3.2%, the Türkiye duty is 3.2%, the US duty is 4.5%–8.7%, the Canada duty is 0%–6%, the Mexico duty is 10%–35%, the Brazil duty is 5%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 10%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 9% and the Nigeria duty is 10%.
The GCC states imported goods of subheading 9202.90 worth US$9m in 2024; the largest supplier was Indonesia.
Questions and answers
What is the GCC import duty for HS code 9202.90.10.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Pieces/Units. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 9202.90 as a whole, the largest supplier in 2024 was Indonesia (US$2m), followed by China.
Typical products
Everyday names, not part of the legal text.