| Tariff Classification |
| section 18 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof |
| chapter 92 | Musical instruments; parts and accessories of such articles |
| 9206.00 | Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas): |
| －Drums |
|