Analysis
HTS 9506.12.80 covers ski bindings and parts and accessories thereof: other under heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics, other sports…).
Neighbouring lines carry rates from duty-free to 5.6%, so the exact line matters. The widest gap is with 9506.99.40 (toboggans; bobsleds and luges of a kind used in international…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.8 percentage points.
The general duty rate is 2.8% of the customs value, which is in the middle of the rates in chapter 95 (64th percentile of 84 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 16.1 times the general rate.
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 2.8%. 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.
Neighbouring 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 |
| 9506.19.40 | 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% |