Analysis
HTS 9506.51.40 covers rackets, not strung under heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics, other sports…).
The general duty rate is 3.9% of the customs value, which is above most the rates in chapter 95 (73rd percentile of 84 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 3.1% to 5.3%. Compared with 9506.51.20 (lawn-tennis rackets, whether or not strung, and parts and accessories…), which pays 5.3%, a misclassification either way moves the duty by 1.4 percentage points.
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 3.9%. 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%, 7.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9506.51.20 | Lawn-tennis rackets, whether or not strung, and parts and accessories thereof: rackets, strung | 5.3% |
| 9506.51.60 | Parts and accessories | 3.1% |