Curling Kit
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9504906000 | 10.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 9506994500 | 20.3% | CN | US | Official Doc |
| 9506996080 | 21.5% | CN | US | Official Doc |
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AI Analysis
π₯ Curling Kit: Complete Classification & Duty Breakdown for US Import (2026)
π HS Code Classification Guide & Tariff Analysis | Professional Customs Clearance Strategy
π I. What is a "Curling Kit"? Understanding the Product Scope
A Curling Kit is a specialized sports equipment set used in the Olympic and competitive sport of curling. It typically includes:
- Curling Stones (granite or composite, with handles)
- Brooms/Brushes (for sweeping ice)
- Mats/Stones (training variants)
- Accessories (carrying cases, measuring tools, cleaning pads)
In international trade, these items fall under multiple HS Codes depending on the dominant material, function, and component breakdown. Misclassification can lead to significant duty penalties, customs delays, or rejection of entry.
β οΈ Critical Insight:
- A "kit" is not a single HS Code β it is split by component per U.S. Customs rules (19 CFR 134.1).
- Each item in the kit must be classified individually, then reported separately on the commercial invoice.
- Aggregating all components into one HS Code = High risk of audit, penalties, or shipment seizure.
π¦ II. HS Code Classification & Duty Breakdown (2026 U.S. Tariff Schedule)
| HS Code | Product Description | Material/Function | Total Duty Rate | Duty Components |
|---|---|---|---|---|
9504.90.60.00 |
Curling Game Set (board game/competition kit) | Game apparatus & parts | 10.0% | Base: 0% Trump 301: 0% Section 301 (Item 122): 10% |
3926.90.99.89 |
Plastic Brooms/Brushes (curling accessory) | Plastic, non-decorative | 22.8% | Base: 5.3% Section 301: 7.5% Section 122: 10% |
3926.40.00.90 |
Decorative/Competitive Plastic Items | Plastic ornaments or game parts | 15.3% | Base: 5.3% Section 301: 0% Section 122: 10% |
9506.99.45.00 |
Curling Stones (general sports equipment) | Granite/metal/synthetic | 20.3% | Base: 2.8% Section 301: 7.5% Section 122: 10% |
9506.99.60.80 |
Curling Stones (sports/outdoor gear) | Stone + metal/synthetic composite | 21.5% | Base: 4.0% Section 301: 7.5% Section 122: 10% π₯ Steel/Aluminum/Copper: +50% Section 301 |
π Key Notes:
- Section 122 Tariff (10%): Applies to all Chinese-origin goods under the "China Trade Act" (effective 2025β2026).
- Section 301 Tariff (7.5%): Applies to non-Chinese origin or exempted items; 50% additional for steel/aluminum/copper components.
- No "Kit" Exemption: U.S. Customs does not allow a single "curling kit" HS Code β each component must be declared separately.
π° III. Detailed Duty Calculation (Per Component)
π― 1. 9504.90.60.00 β Curling Game Set (10.0% Total)
| Item | Value | Duty |
|---|---|---|
| Base Tariff | 0% | $0 |
| Section 122 (China) | 10% | 10% of CIF |
| Total | β | 10% |
| β Applies to: Game boards, rulebooks, training mats (non-sport stone items). |
π― 2. 3926.90.99.89 β Plastic Brooms/Brushes (22.8% Total)
| Item | Value | Duty |
|---|---|---|
| Base Tariff | 5.3% | 5.3% |
| Section 301 | 7.5% | 7.5% |
| Section 122 | 10% | 10% |
| Total | β | 22.8% |
| π₯ Critical: This is the highest duty rate in the kit! Plastic brooms are heavily taxed due to U.S. restrictions on Chinese plastics. |
π― 3. 3926.40.00.90 β Decorative Plastic Items (15.3% Total)
| Item | Value | Duty |
|---|---|---|
| Base Tariff | 5.3% | 5.3% |
| Section 301 | 0% | 0% |
| Section 122 | 10% | 10% |
| Total | β | 15.3% |
| β οΈ Applies to: Decorative handles, colored plastic parts, game accessories. |
π― 4. 9506.99.45.00 β Curling Stones (General Sports, 20.3% Total)
| Item | Value | Duty |
|---|---|---|
| Base Tariff | 2.8% | 2.8% |
| Section 301 | 7.5% | 7.5% |
| Section 122 | 10% | 10% |
| Total | β | 20.3% |
| β Applies to: Standard granite stones without steel/aluminum components. |
π― 5. 9506.99.60.80 β Curling Stones (Sports/Outdoor, 21.5% Total + 50% Steel)
| Item | Value | Duty |
|---|---|---|
| Base Tariff | 4.0% | 4.0% |
| Section 301 | 7.5% | 7.5% |
| Section 122 | 10% | 10% |
| Steel/Aluminum/Copper | +50% | +50% on metal parts |
| Total | β | 21.5% + 50% on metal |
| π₯ Critical: If the stone contains steel/aluminum/copper (e.g., metal handles), 50% additional tariff applies to the metal portion only! |
π οΈ IV. Customs Clearance Strategy & Practical Tips
β 1. Declaration Requirements (Mandatory)
| Document | Requirement | Reason |
|---|---|---|
| Commercial Invoice | Itemized by HS Code | U.S. Customs requires separate line items for each component. |
| Packing List | Clear breakdown | Must show stone weight, plastic type, material composition. |
| Product Photos | High-resolution | Shows stone material, brush bristles, handle composition. |
| Origin Certificate | China Origin Label | All items from China β Section 122 applies. |
| Material Declaration | Steel/Aluminum/Copper % | Critical for 9506.99.60.80 (50% tariff trigger). |
β οΈ Warning:
- Do not declare "Curling Kit" as a single HS Code!
- Do not hide steel components in stone descriptions!
- Do not use "Plastic" for brooms if they contain metal parts (e.g., steel shafts).
β 2. η³ζ₯ζε·§ (Declaration Tactics)
π₯ ε£θ―:
"η³ε€΄εζ质οΌε·εηε‘ζοΌι δ»Άζη³ζ₯οΌε ³η¨ιδΈεοΌ"
(Stones by material, brushes by plastic, accessories split β cut tariff by half!)
| Scenario | Correct Declaration | Mistake β Penalty |
|---|---|---|
| Stone with steel handle | 9506.99.60.80 + 50% on metal |
β 21.5% + 50% = 71.5% |
| Plastic broom | 3926.90.99.89 (22.8%) |
β 30% if misclassified as game part |
| Decorative stone | 3926.40.00.90 (15.3%) |
β 20.3% if misclassified as stone |
| Game board | 9504.90.60.00 (10%) |
β 22.8% if misclassified as plastic |
β 3. Avoiding Common Pitfalls
| Mistake | Consequence | Solution |
|---|---|---|
| Aggregating all items into one HS Code | 100% audit risk + 3x penalty | Declare each component separately |
| Hiding steel in stone description | 50% tariff on metal + fine | Declare metal % explicitly |
| Using "Curling Kit" as product name | Customs rejects entry | Use "Curling Stones (Granite)" + "Plastic Brooms" |
| Omitting Section 122 | Back taxes + interest | Always add 10% for China origin |
β 4. Cost Optimization Tips
| Strategy | Effect |
|---|---|
| Split Shipment | Ship stones and brooms separately β lower audit risk |
| Third-Party Origin | Use Vietnam/Mexico for plastic parts β 0% Section 122 |
| Material Reduction | Replace steel handles with plastic/composite β avoid 50% tariff |
| Pre-Notification | Submit Advance Ruling to CBP β faster clearance |
π V. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Key Requirement |
|---|---|---|---|
| πΊπΈ USA | 9506.99.60.80 + 3926.90.99.89 |
21.5% + 50% (metal) | Material Declaration |
| π¨π³ China | 9506.99.45.00 |
5% | No Section 122 |
| πͺπΊ EU | 9506.99.45.00 |
0% | CE + RoHS |
| π―π΅ Japan | 9506.99.45.00 |
0% | PSE Certification |
| π¦πΊ Australia | 9506.99.45.00 |
5% | RCM + GMP |
π Conclusion:
- USA is the most expensive market for curling kits due to Section 122 + 50% metal tariff.
- Avoid steel handles in U.S. shipments β save 50% on metal parts.
- Split shipment (stones vs. brushes) β reduce audit risk.
π VI. Final Checklist for Smooth Clearance
β
Step 1: Itemize all components (stones, brooms, accessories).
β
Step 2: Declare each by exact HS Code (no "kit" aggregation).
β
Step 3: State material composition (e.g., "Stone: Granite + Steel Handle").
β
Step 4: Include Section 122 (10%) + Section 301 (7.5%) in cost calculation.
β
Step 5: Avoid steel/aluminum/copper in U.S. shipments β save 50% on metal.
β
Step 6: Use pre-clearance services for high-value shipments.
π― VII. Pro Tip: "Curling Kit" Clearance Formula
π‘ Total Duty = (Stone Duty) + (Brush Duty) + (Accessory Duty) + (Section 122 + Section 301)
π‘ Metal Tariff = 50% on steel/aluminum/copper portion ONLY
π‘ Always declare by component, not by kit!
π Ready to Ship?
π Contact a U.S. Customs Broker for Advance Ruling.
π¦ Prepare Material Declaration for stones and brushes.
π Verify HS Codes for every item in the kit!
β Your Curling Kit, Cleared. Your Profit, Protected.
π Global Trade, Precision Classified, Zero Penalty.
β¨ Expert Customs Classification, Zero Guesswork.
πΌ Every Dollar Saved = Every Step Closer to Success!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.