Analysis
HTS 9506.31.00 covers golf clubs, complete under heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics, other sports…).
Rates on the nearby lines range from duty-free to 5.6%. The costliest confusion would be with 9506.99.40 (toboggans; bobsleds and luges of a kind used in international…) at duty-free, a difference of 4.4 points on the customs value.
The general duty rate is 4.4% of the customs value, which is above most the rates in chapter 95 (78th percentile of 84 lines with an ad valorem rate). On a shipment valued at $10,000 that is $440 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 4.4%. 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.
The column 2 rate, for countries without normal trade relations, is 30%, 6.8 times the general rate.
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 |
| 9506.12.80 | 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 |
| 9506.32.00 | 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% |