| 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 |
| 92.07 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): |
| 9207.90 | －Other: |
| －－Electric guitars |
|