乒乓球套装
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9504906000 | 10.0% | CN | US | Official Doc |
| 9506400000 | 15.1% | CN | US | Official Doc |
| 9506991200 | 15.6% | CN | US | Official Doc |
| 9504909080 | 17.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
🏓 Table Tennis Set (Ping Pong Kits)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Understand "Table Tennis Sets"?
A table tennis set is a composite good consisting of essential components: paddles (blades and rubbers), balls, and often nets or cases. In international trade, classification depends heavily on the primary function, packaging format, and material composition. It is primarily categorized under Chapter 95 (Toys, Games, and Sports requisites).
⚠️ Key Distinction Point:
- If the set is packaged as a retail unit for game enjoyment, it may fall under "Games/Board Games" (9504).
- If the set emphasizes sports equipment for physical exercise/play, it falls under "Articles for General Physical Exercise" (9506).
- Misclassification between "Game" and "Sports Equipment" can lead to significant tariff differences due to US "Section 301" and "122 Clause" tariffs.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Tax Detail Breakdown |
|---|---|---|---|---|
9504.90.60.00 |
Table Tennis Set (Game/Gaming Category) | Retail-packaged kits, board-game style sets, novelty items | 10.0% | Base: 0.0%, Add'l: 0.0%, Section 122: 10% |
9506.40.00.00 |
Table Tennis Equipment (Sports Category) | Standard paddles, balls, nets for active play; matches definition of "equipment for table tennis" | 15.1% | Base: 5.1%, Add'l: 0.0%, Section 122: 10% |
9506.99.12.00 |
Other Table Tennis Articles (Sports Category) | Specific table tennis accessories or mixed kits not explicitly in 9506.40; matches "articles for badminton/table tennis" | 15.6% | Base: 5.6%, Add'l: 0.0%, Section 122: 10% |
9504.90.90.80 |
Other Games/Recreational Articles (Catch-all) | General table/lounge games not fitting specific sport definitions; fallback "Other" category | 17.5% | Base: 0.0%, Add'l: 7.5%, Section 122: 10% |
3926.90.99.89 |
Plastic Articles (Material-based) | Sets dominated by plastic components (e.g., plastic paddles/balls) without clear sport/game function; "Other" plastic articles | 22.8% | Base: 5.3%, Add'l: 7.5%, Section 122: 10% |
🔍 Key Reminder:
- 9504 vs. 9506: The core difference is whether the item is considered a "Game" (passive, board-game style) or "Sports Equipment" (active physical use).
- Section 122 Tariff: All listed HS Codes carry a 10% "Section 122" tariff, which is a critical additional cost for Chinese-origin goods.
- Avoid 3926: Classifying as "plastic articles" is a common error that results in the highest tax burden (22.8%). Always aim for Chapter 95 if the primary purpose is sport/game.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current tariffs apply (Section 122 + Base Tariffs)
🎯 1. 9504.90.60.00 —— Table Tennis Set (Game Category)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 122 Tariff | +10% (Specific to China-origin goods) |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Exemption | ❌ Not Applicable (For high-volume commercial imports; check current $800 rule applicability) |
| Legal Basis Path | Section 122 → HS: 9504.90.60.00 |
📌 Explanation:
- This is the most cost-effective classification for table tennis sets if they can be argued as "games" or "retail kits."
- The 0% base tariff is offset only by the 10% Section 122 tariff.
🎯 2. 9506.40.00.00 —— Table Tennis Equipment (Sports Category)
| Item | Content |
|---|---|
| Base Tariff | 5.1% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 15.1% |
| Tax Calculation | CIF Value × 15.1% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Section 122 → HS: 9506.40.00.00 |
📌 Explanation:
- Standard table tennis paddles and balls are typically classified here as "sports requisites."
- Higher base tariff (5.1%) compared to game category.
🎯 3. 9506.99.12.00 —— Other Table Tennis Articles
| Item | Content |
|---|---|
| Base Tariff | 5.6% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 15.6% |
| Tax Calculation | CIF Value × 15.6% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Explanation:
- Used for table tennis accessories not explicitly listed in 9506.40.
- Slightly higher base tariff than 9506.40.
🎯 4. 9504.90.90.80 —— Other Games (Catch-all)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Add'l Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| Legal Basis Path | USITC → Section 122 → HS: 9504.90.90.80 |
📌 Explanation:
- If not fitting 9504.90.60, it falls into the "Other" game category.
- 7.5% USITC surcharge makes this significantly more expensive than 9504.90.60.
🎯 5. 3926.90.99.89 —— Plastic Articles (Incorrect Classification Risk)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Add'l Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| Legal Basis Path | USITC → Section 122 → HS: 3926.90.99.89 |
📌 Explanation:
- Highest Tax Rate. Avoid this unless the product has no sport/game function and is purely a plastic novelty.
- Combines base tariff, USITC surcharge, and Section 122.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Indispensable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details: Paddle type (wood/composite), ball material (celluloid/plastic), set contents. |
| ✅ Product Photos (Clear) | ✔️ | Show packaging, label, and components. Prove it's a "set" for sport/game. |
| ✅ Commercial Invoice | ✔️ | Describe as "Table Tennis Set (Game/Sport Equipment)" clearly. Avoid vague terms like "Plastic Toys." |
| ✅ Packing List | ✔️ | List all items to confirm they form a complete set. |
| ✅ Origin Certificate | ✔️ | If applicable, for trade agreement benefits (though Section 122 applies to CN origin). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Sport vs. Game: Define Purpose, Avoid Plastic Trap!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard paddles + balls + net | 9506.40.00.00 (Sports Equipment) | Classify as "Plastic Toys" → 22.8% |
| Retail gift box with simple paddles | 9504.90.60.00 (Game Set) | Classify as "Other Games" → 17.5% |
| Plastic novelty paddles only | 3926.90.99.89 (Plastic) | Claim sport function without proof → Risk of audit |
| Mixed set with non-sport items | 9504.90.90.80 (Catch-all) | Split items → Higher total tax |
📌 Note:
- Do not split the set into "paddles" and "balls" if they are sold together. Declare as a single unit.
- Emphasize "Table Tennis": Use specific terms like "Table Tennis Paddle," "Table Tennis Ball," not just "Paddle" or "Ball."
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Sets | Provide design drawings to prove sport/game function. |
| Children’s Toy Sets | If marketed as "toy" with non-functional paddles, consider 9503.00 (Toys), but ensure it doesn't violate safety standards. |
| High-End Professional Sets | Still 9506.40.00.00. Professional status doesn't change HS code, but may affect valuation. |
| Sets with Electronic Scoreboards | May require dual classification if scoreboard is significant. Consult customs broker. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9506.40.00.00 |
15.1% (Base 5.1% + Sec 122 10%) | FTC, CPSIA (if toy) | Section 122 is critical. Avoid 3926. |
| 🇨🇳 China | 9506.40.00.00 |
5.1% | CCC (if toy) | No additional surcharges. |
| 🇪🇺 EU | 9506.40.00.00 |
0% | CE, EN71 | No additional tariffs for sport equipment. |
| 🇬🇧 UK | 9506.40.00.00 |
0% | UKCA | Post-Brexit alignment with EU. |
| 🇯🇵 Japan | 9506.40.00.00 |
0% | PSE (if electronic) | Low tariffs for sport goods. |
📌 Conclusion:
- USA is the most complex market due to Section 122.
- EU, UK, Japan, China have lower or zero base tariffs for sports equipment.
- Always aim for Chapter 95 to avoid the 22.8% "plastic articles" rate in the US.
📌 VI. Common Errors & Pitfall Guide (Lessons from Experience)
❌ Mistake 1: Classifying as "Plastic Toys" (3926.90.99.89)
👉 Consequence: 22.8% tariff → Profit margin destruction!
❌ Mistake 2: Splitting "Paddles" and "Balls" into separate shipments
👉 Consequence: Higher base tariffs, increased shipping costs, potential "set" rule violations.
❌ Mistake 3: Vague Description "Sports Accessories"
👉 Consequence: Customs may reclassify to highest applicable rate or delay inspection.
❌ Mistake 4: Ignoring Section 122 Tariff
👉 Consequence: Unexpected 10% additional cost at US border, even for 0% base tariff items.
✅ Correct Approach:
"Table Tennis Set, Complete with 2 Paddles, 3 Balls, and Net, for Recreational/Sports Use, HS 9506.40.00.00"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
🎯 Remember the Mantra:
🔹 "Sport or Game? Choose Chapter 95. Avoid Plastic, Avoid 22%. Section 122 is 10%, Always Check."
🔹 "HS Code Defines Life, Tax Rate Varies by 15 Points, One Step Wrong, Thousands Lost."
📌 Pro Tip:
- For US Imports, pre-classify using ACE or CBP Rulings if unsure between 9504.60 and 9506.40.
- Section 122 applies to all Chinese-origin goods in these categories. Factor this into your pricing model.
- Documentation is key: Clear photos and descriptions prevent customs holds.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Product Photos + Apply for Advance Ruling (if possible)
🚀 Let Your Table Tennis Sets Clear Smoothly, Efficiently, and Profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent Saved Matters in Global Trade!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.