| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9506320000 | Doc | 37.5% | CN | US | 2025-05-12 |
| 3926203000 | Doc | 58.0% | CN | US | 2025-05-12 |
| 4016990500 | Doc | 40.9% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "GOLF BALLS" declaration. Based on the provided HS codes, here's a detailed analysis:
Understanding the HS Codes & Potential Classifications
You have three HS codes potentially relevant to golf balls, which suggests the material and specific use will determine the correct classification. Here's a breakdown of each:
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9506.32.00.00: Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Golf clubs and other golf equipment; parts and accessories thereof: Balls
- 95: Chapter 95 covers miscellaneous manufactured articles. This is a broad category for items not specifically covered elsewhere.
- 06: Specifically relates to sports equipment.
- 32: Further narrows it down to golf equipment.
- 00: Indicates "Balls" – this is the most direct classification for standard golf balls.
- Tax: Basic Duty: 0.0%, Additional Tariff: 7.5%, Additional Tariff after 2025.4.2: 30%, Total Tax: 37.5%
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3926.20.30.00: Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Gloves, mittens and mitts: Other: Specially designed for use in sports: Other
- 39: Chapter 39 covers plastics and articles thereof.
- 26: Relates to plastic articles.
- 20: Specifically for apparel and clothing accessories.
- 30: Indicates gloves, mittens, and mitts. This code is unlikely to be correct for golf balls themselves, but could apply to golf gloves.
- Tax: Basic Duty: 3.0%, Additional Tariff: 25.0%, Additional Tariff after 2025.4.2: 30%, Total Tax: 58.0%
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4016.99.05.00: Other articles of vulcanized rubber other than hard rubber: Other: Other: Household articles not elsewhere specified or included
- 40: Chapter 40 covers rubber and articles thereof.
- 16: Relates to vulcanized rubber.
- 99: "Other" – a catch-all for items not specifically listed.
- 05: Indicates household articles. This code is unlikely to be correct for golf balls, unless they are being specifically marketed as household items (which is unusual).
- Tax: Basic Duty: 3.4%, Additional Tariff: 7.5%, Additional Tariff after 2025.4.2: 30%, Total Tax: 40.9%
Recommendation & Key Considerations
Based on the description, 9506.32.00.00 is the most appropriate HS code for standard golf balls. However, it's crucial to confirm this based on the following:
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Material Composition:
- If the golf balls are made primarily of plastic, 3926.20.30.00 could be considered, but 9506.32.00.00 generally takes precedence for sporting goods.
- If they are made of rubber, 4016.99.05.00 is less likely unless they are specifically marketed as household items.
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Intended Use: Confirm the balls are being imported as sporting goods.
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Single Layer vs. Multi-Layer: The construction of the ball (single layer, multi-layer, core material) doesn't typically change the HS code, but it's good to be aware of.
Important Reminders:
- Additional Tariff Changes (2025.4.2): Be aware of the significant increase in additional tariffs after April 2, 2025. Factor this into your cost calculations.
- Declaration Accuracy: Ensure the description on your customs declaration accurately reflects the product.
- Valuation: The declared value (single price) of the golf balls is important for tax calculation.
- Certifications: Depending on the destination country, you may need certifications related to product safety or material composition. Please check the import requirements of the specific country.
To help me refine the classification further, could you please provide:
- The primary material composition of the golf balls (e.g., plastic, rubber, Surlyn)?
- Are these golf balls being marketed specifically as sporting goods?
- The destination country for the import?
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or import specialist for accurate and up-to-date regulations.