9205.90.40.60 - Flutes and piccolos (except bamboo)

This HTS category encompasses flutes and piccolos, excluding those constructed from bamboo. These instruments are characterized by their air column vibration, typically produced by blowing across an embouchure hole. While often made of wood, they can also be manufactured from metal or plastic, with the primary distinguishing factor being the method of sound production rather than solely the material.

It is important to differentiate this classification from its sibling categories. Clarinets (9205.90.40.20) and saxophones (9205.90.40.40) are also woodwind instruments but utilize a single reed to produce sound, a fundamental difference in their acoustic mechanism from flutes and piccolos. The "Other" category (9205.90.40.80) at this level is reserved for woodwind instruments that do not fall under the specific classifications of clarinets, saxophones, flutes, or piccolos.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification purposes rests on correctly identifying instruments that are indeed flutes or piccolos, ensuring they do not fall under the sibling categories due to distinct sound production mechanisms or are not classified under the more general "Other" woodwind category. The exclusion of bamboo further refines this classification, directing bamboo flutes to their appropriate headings.