HTS heading · chapter 95
9506
Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof
Analysis
Heading 9506 of the Harmonized Tariff Schedule covers articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools…. It divides into 17 six-digit subheadings and 43 eight-digit tariff lines, with 64 ten-digit statistical suffixes below them.
20 of its 43 lines with a percentage rate are duty-free at the general rate (47%) and 23 are dutiable, from duty-free up to 5.6%. The median line pays 2.6%.
The spread of 5.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.6%, applies to 9506.59.40 (badminton rackets and parts and accessories…) and 9506.99.12 (badminton articles and equipment, except rackets…).
The largest subheadings are 9506.99 (other, 14 lines), 9506.11 (skis and parts and accessories thereof, except…, 3 lines), 9506.51 (lawn-tennis rackets, whether or not strung, and…, 3 lines) and 9506.69 (other, 3 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9506.11.20 | Cross-country skis | Free |
| 9506.11.40 | Skis and parts and accessories thereof, except ski poles: other skis | 2.6% |
| 9506.11.60 | Parts and accessories | Free |
| 9506.12.40 | Ski bindings and parts and accessories thereof: cross-country | Free |
| 9506.12.80 | Ski bindings and parts and accessories thereof: other | 2.8% |
| 9506.19.40 | Other: cross-country | Free |
| 9506.19.80 | Other: other | 2.8% |
| 9506.21.40 | Sailboards and parts and accessories thereof: sailboards | Free |
| 9506.21.80 | Parts and accessories | Free |
| 9506.29.00 | Water skis, surf boards, sailboards and other water- sport equipment; parts and accessories thereof: other | Free |
| 9506.31.00 | Golf clubs, complete | 4.4% |
| 9506.32.00 | Golf clubs and other golf equipment; parts and accessories thereof: balls | Free |
| 9506.39.00 | Golf clubs and other golf equipment; parts and accessories thereof: other | 4.9% |
| 9506.40.00 | Articles and equipment for table-tennis, and parts and accessories thereof | 5.1% |
| 9506.51.20 | Lawn-tennis rackets, whether or not strung, and parts and accessories thereof: rackets, strung | 5.3% |
| 9506.51.40 | Rackets, not strung | 3.9% |
| 9506.51.60 | Parts and accessories | 3.1% |
| 9506.59.40 | Badminton rackets and parts and accessories thereof | 5.6% |
| 9506.59.80 | Other: other | 4% |
| 9506.61.00 | Balls, other than golf balls and table-tennis balls: lawn-tennis balls | Free |
| 9506.62.40 | Footballs and soccer balls | Free |
| 9506.62.80 | Inflatable balls: other | 4.8% |
| 9506.69.20 | Baseballs and softballs | Free |
| 9506.69.40 | Noninflatable hollow balls not over 19 cm in diameter | 5.4% |
| 9506.69.60 | Other: other | 4.9% |
| 9506.70.20 | Roller skates and parts and accessories thereof | Free |
| 9506.70.40 | Ice skates with footwear permanently attached | 2.9% |
| 9506.70.60 | Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: other, including parts and accessories for ice skates with footwear permanently attached | Free |
| 9506.91.00 | Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof | 4.6% |
| 9506.99.05 | Archery articles and equipment and parts and accessories thereof | Free |
| 9506.99.08 | Badminton articles and equipment, except rackets, and parts and accessories thereof: nets of cotton | 2.8% |
| 9506.99.12 | Badminton articles and equipment, except rackets, and parts and accessories thereof: other | 5.6% |
| 9506.99.15 | Baseball articles and equipment, except balls, and parts and accessories thereof | Free |
| 9506.99.20 | Football, soccer and polo articles and equip- ment, except balls, and parts and accessories thereof | Free |
| 9506.99.25 | Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof | Free |
| 9506.99.28 | Other: lacrosse sticks | Free |
| 9506.99.30 | Lawn-tennis articles and equipment, except balls and rackets, and parts and accessories thereof | 3.1% |
| 9506.99.35 | Other: skeet targets | Free |
| 9506.99.40 | Toboggans; bobsleds and luges of a kind used in international competition | Free |
| 9506.99.45 | Sleds, bobsleds, toboggans and the like and parts and accessories thereof: other, including parts and accessories | 2.8% |
| 9506.99.50 | Snowshoes and parts and accessories thereof | 2.6% |
| 9506.99.55 | Swimming pools and wading pools and parts and accessories thereof | 5.3% |
| 9506.99.60 | Other: other | 4% |