9506.59.40

Analysis

HTS 9506.59.40 covers badminton rackets and parts and accessories thereof under heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics, other sports…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.

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 5.6 percentage points.

The general duty rate is 5.6% of the customs value, which is among the highest the rates in chapter 95 (94th percentile of 84 lines with an ad valorem rate). On a shipment valued at $10,000 that is $560 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 12 others can enter duty-free instead of paying 5.6%. 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.

For statistics it divides in two: 9506.59.40.40 for rackets and racket frames and 9506.59.40.80 for other parts and accessories. Both pay the same duty; the suffix records which kind was imported.

The column 2 rate, for countries without normal trade relations, is 30%, 5.4 times the general rate.