9506.21

Analysis

Subheading 9506.21 covers sailboards and parts and accessories thereof, within heading 9506. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.

Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 9506.21.40 for sailboards and parts and accessories thereof: sailboards (duty-free) and 9506.21.80 for parts and accessories (duty-free).

By Census's concordance, most of its statistical lines are made by Sporting and Athletic Goods Manufacturing (339920). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 9506.21 once they fall within heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics, other sports…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.