9506.99.45

Analysis

HTS 9506.99.45 covers sleds, bobsleds, toboggans and the like and parts and accessories thereof: other, including parts and accessories 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 2.8 points on the customs value.

The general duty rate is 2.8% of the customs value, which is in the middle of the rates in chapter 95 (64th percentile of 84 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 45%, 16.1 times the general rate.

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 2.8%. 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.