9506.11.40

Analysis

HTS 9506.11.40 covers skis and parts and accessories thereof, except ski poles: other skis under heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics, other sports…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.

Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 9506.11.60 (parts and accessories) at duty-free, a difference of 2.6 points on the customs value.

The general duty rate is 2.6% of the customs value, which is in the middle of the rates in chapter 95 (61st percentile of 84 lines with an ad valorem rate). On a shipment valued at $10,000 that is $260 in duty before any Chapter 99 additions or preference claims.

For statistics it divides in two: 9506.11.40.10 for snowboards and 9506.11.40.80 for other. Both pay the same duty; the suffix records which kind was imported.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.