A specific type or quality of musical instrument would be considered a qualified education expense if it is required for the beneficiary's enrollment or attendance. Is the professor making a suggestion, or is it a request? Will the class still be available to your child if the upgrade doesn't happen? If it's a request or continuation in the class requires a new instrument, asking the professor to put the request/requirement in writing should be considered, if it's not already spelled out in school or class documentation.