Kaohsiung Customs (KHC) stated that import amounts of musical instruments and relevant accessories have increased in recent years. However, some musical instruments containers, such as cello cases, are often classified incorrectly under the tariff number 4202.12.00 (Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers) with a 6.6% tariff rate. The correct tariff classification, which implies a higher tariff rate (7.5% or 10% depending on the surface material of the musical instrument container) should be applied.

KHC further explains that this kind of goods is waterproof, specially shaped and fitted to hold a cello against vibration, knock-over accident, and also for guarding against thieves. Its special designs, like side handle, shoulder strap and spinner silent wheels help the cello players carry it easily. According to Harmonized Commodity Description and Coding System, cello case is not ruled out by the chapter note 2 and 3 of chapter 42 and its tariff number will be identified by materials of the outer surface. For instance, musical instrument, with outer-surface of leather or of composition leather, will be classified under the tariff number 4202.91.10 with a 7.5% tariff rate. If the outer surface is made of plastic sheeting or textile materials, it will be classified 4202.92.10 with a 10% tariff rate. Moreover, it will be classified 4202.99.10 with a 10% tariff rate with other materials.

Kaohsiung Customs urges that importers should exercise reasonable care to determine the classification of goods so as to expedite customs clearance. Should any questions arise, importers may apply for advance rulings on tariff classification in accordance with "The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods" before importing the goods.