Analysis
HTS 9506.51.60 covers parts and accessories under heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics, other sports…).
Rates on the nearby lines range from 3.9% to 5.3%. The costliest confusion would be with 9506.51.20 (lawn-tennis rackets, whether or not strung, and parts and accessories…) at 5.3%, a difference of 2.2 points on the customs value.
The general duty rate is 3.1% of the customs value, which is in the middle of the rates in chapter 95 (69th percentile of 84 lines with an ad valorem rate). On a shipment valued at $10,000 that is $310 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 3.1%. 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%, 9.7 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% |
| 9506.51.40 | Rackets, not strung | 3.9% |