The keyboard subheading (920710) explicitly excludes accordions, so an electric accordion is classified under 920790 with other electrically amplified non-keyboard instruments, regardless of whether it has a keyboard-style layout.

Retail sets put up for sale together are generally classified by the component that gives the set its essential character. If the guitar is the principal article, the set may follow the instrument's classification; however, if the amplifier is separately classifiable under a different heading, the set may need to be split. A binding ruling from CBP is advisable for high-value combo sets to avoid misclassification.