From the Nomenclature (the commodity code bible)
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
Chapter 92Musical instruments; parts and accessories of such articles
9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
920790 Other
9207901000 Guitars