A purely acoustic percussion instrument — one that produces sound by being struck, shaken, or scraped without electrical amplification — belongs here. An electronic drum pad or kit whose sound is produced or must be amplified electrically falls instead under the heading for electrically produced or amplified instruments. Hybrid kits with both acoustic shells and electronic triggers may require a principal-function analysis or a binding ruling.

Percussion instruments sourced from China may be subject to Section 301 tariffs. The applicable measure depends on the specific tariff line and country of origin, so importers should verify current status at the time of entry.