HTS chapter · section XX
Chapter 95
Miscellaneous manufactured articles
Chapter 95 of the Harmonized Tariff Schedule sits in section XX (miscellaneous manufactured articles). It has 6 headings and 85 eight-digit tariff lines.
The spread of 9.2 percentage points between the cheapest and dearest lines makes misclassification expensive here.
50 of its 84 lines with a percentage rate are duty-free at the general rate (60%) and 34 are dutiable, from duty-free up to 9.2%. The median line pays duty-free.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 9506 (articles and equipment for general physical exercise, gymnastics, athletics…), with 43 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
4 of its 6 headings are entirely duty-free at the general rate, including 9503 (tricycles, scooters, pedal cars and similar…), 9504 (video game consoles and machines, table or…) and 9505 (festive, carnival or other entertainment…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 9503 | Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models,… | 1 | 1 | duty-free |
| 9504 | Video game consoles and machines, table or parlor games, including pinball machines, billiards, special tables for casino games and automatic bowling… | 10 | 10 | duty-free |
| 9505 | Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof | 9 | 9 | duty-free |
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included… | 43 | 20 | 2.6% |
| 9507 | Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or… | 12 | 0 | 5.4% |
| 9508 | Traveling circuses and traveling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; traveling… | 10 | 10 | duty-free |