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Golf Club

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
9506390080 22.4% CN US Official Doc
4016996050 37.5% CN US Official Doc
9506320000 17.5% CN US Official Doc
4016992000 14.3% CN US Official Doc
7326908688 87.9% CN US Official Doc

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β›³ Golf Clubs (Golf Equipment & Accessories)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Duty Breakdown | Professional Customs Strategy
πŸ“Œ I. Product Definition & Classification: Do You Really Understand "Golf Clubs"?

Golf clubs are the primary equipment used in the sport of golf, consisting of a shaft, grip, and clubhead. In international trade, they are categorized based on material composition (Metal vs. Rubber) and specific function.

The provided data reveals a critical duty disparity:
- Metal Shafts/Heads: Subject to Steel/Aluminum/ Copper surcharges (50%), leading to ~88% total tax.
- Rubber Components: Subject to standard rubber tariffs, leading to ~14%–37% total tax.
- Complete Clubs: Often fall under "Other Golf Equipment," potentially avoiding the highest metal surcharges but still facing "Section 232" or "301" tariffs.

⚠️ Critical Distinction:
- If declared as Metal (Iron/Steel) components β†’ High risk of 50% "Steel/Copper" Surcharge (Total ~88%).
- If declared as Rubber/Composite accessories β†’ Lower risk (Total ~14%–37%).
- If declared as Complete Golf Sets β†’ Moderate risk (Total ~17%–22%).


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Data)

HS Code Product Description Classification Logic Total Tax Rate Tax Structure
9506.39.00.80 Other Golf Equipment & Accessories Classified as "Other" golf devices; excludes club parts (e.g., heads) if they are metal. 22.4% Base: 4.9% + Add-on: 7.5% + Section 122: 10%
4016.99.60.50 Other Vulcanized Rubber Articles Logic: Rubber heads/grips inferred. Excludes auto parts. Rubber specific surcharge applies. 37.5% Base: 2.5% + Add-on: 25.0% + Section 122: 10%
9506.32.00.00 Golf Clubs (Specific) Logic: Perfect match for "Golf Clubs" (complete items). 17.5% Base: 0.0% + Add-on: 7.5% + Section 122: 10%
4016.99.20.00 Other Rubber Articles (Consumer) Logic: Synthetic rubber/polymer material. Consumer goods category. No material conflict. 14.3% Base: 4.3% + Add-on: 0.0% + Section 122: 10%
7326.90.86.88 Iron/Steel Other Articles Logic: Metal Shafts/Heads. Classified as "Iron/Steel" -> Triggers 50% Steel Surcharge. 87.9% Base: 2.9% + Add-on: 25.0% + Section 122: 10% + Steel/Copper Surcharge: 50%

πŸ” Key Insight:
- The "Steel Trap": If the declaration emphasizes Iron/Steel (e.g., shafts, heads), the 50% Steel/Copper surcharge (from Section 232) is triggered, blowing the total tax to 87.9%.
- The "Rubber Strategy": If the item is primarily rubber (e.g., grips, covers, or specific rubber heads), the tax drops to 14.3%–37.5%, though the "25% Add-on" may still apply.
- The "Complete Club" Strategy: 9506.32.00.00 offers the lowest base duty (0%), making it the most attractive code for complete clubs, avoiding the "Steel" classification entirely.


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Detailed Analysis)

βœ… Applicable Country: USA (US)
βœ… Origin: China (CN)
βœ… Effective Date: Current 2026 Tariff Regime (Section 301 + Section 232)

🎯 1. 9506.32.00.00 β€” Golf Clubs (Complete)

The Golden Path for Complete Sets
| Item | Content | |------|----------| | Base Duty | 0.0% (Ad Valorem) | | Section 301 Add-on | +7.5% | | Section 122 Duty | +10% | | Total Tax | 17.5% | | Tax Calculation | CIF Value Γ— 17.5% | | De Minimis Exemption | ❌ No (Deny de minimis) | | Legal Path | HTSUS:9506.32.00.00 β†’ Section 301 (Add-on) β†’ Section 122 (10%) |

πŸ“Œ Explanation:
- This is the most optimized code for complete golf clubs.
- Base duty is 0%, saving significant cost compared to metal/rubber parts.
- The total burden (17.5%) is manageable compared to the 87.9% for metal items.


🎯 2. 9506.39.00.80 β€” Other Golf Equipment (Accessories)

For Bags, Balls, Tees, etc.
| Item | Content | |------|----------| | Base Duty | 4.9% | | Section 301 Add-on | +7.5% | | Section 122 Duty | +10% | | Total Tax | 22.4% | | Tax Calculation | CIF Value Γ— 22.4% | | De Minimis Exemption | ❌ No |

πŸ“Œ Explanation:
- Applies to non-rubber/non-metal specific accessories.
- Slightly higher than complete clubs due to the 4.9% base duty.


🎯 3. 4016.99.20.00 β€” Other Rubber Articles

For Grips, Covers, or Rubber Components
| Item | Content | |------|----------| | Base Duty | 4.3% | | Section 301 Add-on | 0.0% | | Section 122 Duty | +10% | | Total Tax | 14.3% | | Tax Calculation | CIF Value Γ— 14.3% | | De Minimis Exemption | ❌ No |

πŸ“Œ Explanation:
- Lowest Total Tax (14.3%).
- Crucial: Must strictly prove the item is Rubber (e.g., grips, covers) and NOT a metal part. Misclassification here can lead to audits.


🎯 4. 4016.99.60.50 β€” High-Tax Rubber Category

Higher Surcharge Rubber Items
| Item | Content | |------|----------| | Base Duty | 2.5% | | Section 301 Add-on | +25.0% (High Surcharge) | | Section 122 Duty | +10% | | Total Tax | 37.5% | | Tax Calculation | CIF Value Γ— 37.5% |

πŸ“Œ Explanation:
- Some rubber articles face a 25% Section 301 Add-on.
- Use only if the item falls under this specific sub-category (e.g., certain industrial rubber goods).


🚨 5. 7326.90.86.88 β€” THE DANGER ZONE (Iron/Steel)

Metal Shafts/Heads Triggering 50% Steel Surcharge
| Item | Content | |------|----------| | Base Duty | 2.9% | | Section 301 Add-on | +25.0% | | Section 122 Duty | +10% | | Steel/Copper Surcharge | +50.0% (Section 232) | | Total Tax | 87.9% | | Tax Calculation | CIF Value Γ— 87.9% | | De Minimis Exemption | ❌ NO |

πŸ“Œ Explanation:
- DO NOT USE THIS CODE FOR COMPLETE CLUBS unless declaring loose metal parts.
- The 50% Steel/Copper surcharge makes this the most expensive classification.
- Strategy: Avoid classifying complete clubs as "Iron/Steel articles" (7326).


πŸ› οΈ IV. Customs Clearance Practical Advice (Avoiding the "Steel Trap")

βœ… 1. Preparation Checklist (Essential)

Document Required? Purpose
Product Composition Report βœ… Mandatory Prove material mix (Steel vs. Rubber vs. Composite).
Detailed Photos (Macro) βœ… Mandatory Show grip texture, head material, shaft finish.
Bill of Materials (BOM) βœ… Mandatory Breakdown of weights/percentages per component.
Commercial Invoice βœ… Mandatory Must clearly state "Golf Clubs" (not "Steel Parts").
Country of Origin Cert βœ… Mandatory Avoid "China" if possible; check if other countries get exemptions.
Section 232 Exemption Proof ⚠️ If Applicable For metal parts, check if specific exemptions exist.

βœ… 2. Declaration Strategy (The Golden Rules)

πŸ”₯ 口诀: "Clubs Complete, 9506 Rule; Steel Parts, 7326 Doom! Rubber Parts, 4016 Low!"

Scenario Correct HS Code Wrong Code (Avoid) Result
Complete Golf Club (Shaft + Head + Grip) 9506.32.00.00 7326.90.86.88 (Steel) 17.5% (Low) vs 87.9% (High)
Loose Metal Club Heads 7326.90.86.88 (Risky) 9506.32.00.00 87.9% (High Steel Tax)
Rubber Grips / Covers 4016.99.20.00 7326... 14.3% (Lowest)
Golf Balls 9506.39.00.80 (Other Equipment) 7326... 22.4% (Safe)

βœ… 3. Special Handling (Metal Components)

Situation Recommendation
Claiming "Steel" Exemption Very Difficult. Most golf club heads are subject to the 50% steel surcharge.
Composite Materials If the head is Titanium/Carbon Fiber, do NOT declare as "Iron/Steel" (7326). Try 9506.32.00.00 as "Golf Equipment" to avoid the 50% surcharge.
Separate Shipments Ship Rubber Grips separately (14.3%) and Metal Heads separately (87.9%). DO NOT ship as a complete set if you want to avoid the 87.9% on the heads.

🌍 V. Global Market Comparison (2026)

Country/Region Recommended HS Code Duty (China Origin) Key Risk
πŸ‡ΊπŸ‡Έ USA 9506.32.00.00 17.5% Avoid 7326 (87.9% Steel Tax)
πŸ‡¨πŸ‡³ China 9506.32.00.00 Low (Local Duty) None
πŸ‡ͺπŸ‡Ί EU 9506.32.00 ~2-4% Anti-dumping duties may apply for steel heads
πŸ‡―πŸ‡΅ Japan 9506.32.00 0-3% No Section 301/232

πŸ“Œ Conclusion:
- The US is the most hostile market for metal golf components due to the 50% Steel Surcharge.
- Complete clubs (9506.32.00.00) are the safest and most tax-efficient classification.
- Metal heads/shafts declared alone are financially disastrous (87.9% tax).


πŸ“Œ VI. Common Mistakes & Pitfalls (Learn from Others)

❌ Mistake 1: Declaring a complete club as "Iron/Steel Article" (7326).
πŸ‘‰ Consequence: 87.9% tax. You pay 5x the duty of the correct code.

❌ Mistake 2: Declaring Rubber Grips as "Metal" to simplify.
πŸ‘‰ Consequence: 87.9% tax + Fines for false declaration.

❌ Mistake 3: Missing the "Other Golf Equipment" category (9506.39).
πŸ‘‰ Consequence: Paying higher base duties when a 0% base duty exists for complete clubs.

βœ… Correct Action:

"Golf Club, Complete, 46-inch, Titanium Head, Rubber Grip, Model XYZ."
HS Code: 9506.32.00.00
Duty: 17.5% (Optimal)


🎯 VII. Conclusion: Smart Classification = High Profit!

🎯 Remember the Strategy:

πŸ”Ή Complete Clubs = 9506.32.00.00 (17.5%) βœ…
πŸ”Ή Rubber Parts = 4016.99.20.00 (14.3%) βœ…
πŸ”Ή Metal Parts = 7326.90.86.88 (87.9%) ❌ AVOID!

πŸ”Ή "Don't let the 'Steel' label kill your margin!"
πŸ”Ή "Split the shipment if possible: Metal heads (if necessary) vs. Rubber grips vs. Complete sets."


πŸ“Œ Pro Tip:

If you are importing Titanium or Carbon Fiber heads, DO NOT use the "Iron/Steel" code (7326). Use 9506.32.00.00 or 9506.39.00.80 to avoid the 50% Steel Surcharge.


πŸ“£ Immediate Action Required:

πŸ“ž Contact Customs Broker: Ask for "Section 232 Steel Surcharge Avoidance" strategy.
πŸ“„ Submit Product BOM: Clearly separate materials.
πŸš€ Optimize HS Code: Switch from 7326 to 9506 for complete clubs.


✨ Smart Trade, Zero Surprises!
πŸ’Ό Your profit margin depends on your HS Code choice.

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.