CBLE Classification: GRIs, Notes & HTSUS Structure question: music distributor imports solid-body electric guitars with the neck

CBLEClassification: GRIs, Notes & HTSUS Structure

A music distributor imports solid-body electric guitars with the neck, frets and electric pickups installed. They arrive without strings or tuning keys, which the distributor fits in its US workshop. Which ONE of the following is the correct classification?

A 9202.90.4000
B 9207.90.0040
C 9209.92.8000
D 9209.94.8000

Show the answer and explanation

Answer: B. 9207.90.0040

The guitars belong in 9207.90.0040 (instruments whose sound is produced or must be amplified electrically, other, fretted stringed instruments). GRI 2(a) extends a heading for an article to that article incomplete or unfinished, provided it has the essential character of the complete article. A body with neck, frets and pickups is recognizably an electric guitar; strings and tuning keys are minor missing parts. Subheading 9209.94 covers parts of heading 9207 instruments entered as parts, not an incomplete instrument, and heading 9202 is for string instruments not played electrically. Source: HTSUS (2026 Basic Edition, as at 12 Oct 2026): GRI 2(a); heading 9207, subheading 9207.90.00, statistical suffix 40; subheadings 9209.92, 9209.94.

Common mistake

Treating any instrument missing components as a part, without testing for essential character under GRI 2(a).

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Original study material mapped to the public CBP exam categories; not a real test question.Independent. Not affiliated with or endorsed by U.S. Customs and Border Protection (CBP). Verify figures and rules against current guidance before relying on them.