9506.99.30

Analysis

HTS 9506.99.30 covers lawn-tennis articles and equipment, except balls and rackets, and parts and accessories thereof under heading 9506 (articles and equipment for general physical exercise, gymnastics, athletics, other sports…).

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 3.1 percentage points.

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 12 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.