HS 950621 Water-skis, surf-bοards, sailboards and other water-sport equipment

Quick Answer: Water-skis, surfboards, sailboards, and other water-sport equipment imported under HS 950621 enters the UK at 2.00%, the EU at 2.70%, and the US with varied rates including Free and 30%. This classification encompasses a broad range of equipment designed for aquatic recreational activities, excluding items like boats or diving gear. Importers should be aware of potential variations in duty rates across different jurisdictions, particularly the higher 30% rate in the US for certain items within this category. CustomTariffs aggregates this information, highlighting the importance of verifying specific product classifications and applicable rates for accurate customs declarations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9506210000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9506210000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9506214000 Free — ["No."]
950621 — — —
9506218000 Free — ["No."]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

```html

What products does HS 950621 cover?

This subheading covers a variety of water-sport equipment designed for recreational activities on water, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. Specifically, it includes items like water-skis, surfboards, and sailboards, along with other related equipment such as bodyboards, kneeboards, and wakeboards. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these items are characterized by their use in water sports and their construction for buoyancy and maneuverability on the water's surface.

What falls outside HS 950621?

The following products are excluded from HS 950621: inflatable rafts and dinghies (typically classified under Chapter 89), personal flotation devices like life vests (Chapter 63), diving masks and snorkels (Chapter 950669), and fishing equipment (Chapter 9507). While related to water activities, items such as kayaks and canoes, which are primarily vessels, are classified under Heading 8903. The key distinction lies in the primary function and design of the equipment, with 950621 focusing on equipment for sports involving gliding or riding on the water's surface.

What are common classification mistakes for HS 950621?

A common error is misclassifying inflatable water toys or novelty items as water-skis or surfboards. According to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, classification should be based on the essential character of the good. Inflatable items designed for leisure and buoyancy, rather than for the specific performance characteristics of water-skis or surfboards, are often incorrectly placed here. For instance, inflatable pool floats are typically classified under other headings, such as 3926 or 9503, depending on their material and primary use.

How should importers classify products under HS 950621?

The correct procedure for classifying products under HS 950621 involves a thorough examination of the product's design, intended use, and materials. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to the WCO HS Explanatory Notes for guidance. If a product is a water-ski, surfboard, or sailboard, or equipment with a similar primary function for water sports, it likely falls under this subheading. If there is doubt, seeking a binding ruling from the customs authority is advisable.

How is the duty calculated for products under HS 950621?

A surfboard weighing 5 kg and declared at a customs value of $200 USD would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value. The calculation is: 5% of $200 USD = $10.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 9506.21.0000 for surfboards not otherwise specified.

Which trade agreements reduce duties for HS 950621?

Several free trade agreements may reduce the applicable duty rate for HS 950621, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can enter the US duty-free. For example, a surfboard manufactured in Mexico and meeting USMCA rules of origin would be eligible for a 0% duty rate upon importation into the US. Documentation required to claim this preference typically includes a self-certified origin statement provided by the exporter or producer, detailing the basis for the claim.

```

Which HS Codes Are Related?

HS 950611 HS 950612 HS 950821 HS 950631 HS 950826 HS 950661

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 950621 (Water-skis, surfboards, sailboards, and other water-sport equipment) in the US, EU, and UK?

For the United States, the Most Favored Nation (MFN) duty rate for HS 950621 is typically 2.00% ad valorem. In the European Union, under the TARIC system, the rate can vary, but a common rate is 2.70% ad valorem. The UK Trade Tariff often lists a rate of Free for this classification. It is crucial to verify the specific rate based on the country of origin and current trade agreements.

How is the duty calculated for HS code 950621? Can you provide an example?

The duty for HS 950621 is generally calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of 10 surfboards is valued at $500 USD each, the total customs value is $5,000 USD. If the applicable duty rate is 2.00%, the import duty would be $5,000 USD * 0.02 = $100 USD. Always confirm if any specific duties (e.g., per unit) apply, though ad valorem is most common for this code.

What documentation is typically required when importing goods classified under HS 950621?

When importing water-sport equipment under HS 950621, standard import documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if preferential duty rates are being claimed. Depending on the importing country, specific safety or quality certifications might also be requested, although less common for general water-sport equipment unless specific materials are involved.

Do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS 950621?

Yes, trade agreements can significantly affect duty rates for HS 950621. For instance, goods originating from countries party to the USMCA (United States-Mexico-Canada Agreement) may qualify for preferential duty rates, potentially reducing or eliminating duties, provided they meet the rules of origin. Similarly, trade agreements between the EU and other nations can lead to reduced tariffs under the TARIC system. Importers must obtain a valid Certificate of Origin to claim these benefits.

What are the key criteria for classifying items under HS 950621, and what might lead to misclassification?

HS 950621 covers 'Water-skis, surf-boards, sailboards and other water-sport equipment'. Key criteria include the item's primary function being for water sports. This includes items like wakeboards, kneeboards, and paddleboards. Misclassification can occur if items are considered sporting goods for other environments (e.g., land-based equipment), or if they are classified as parts or accessories rather than complete equipment. For example, a standalone surfboard fin might be classified elsewhere, while a complete surfboard with fins falls under 950621. Always refer to the Explanatory Notes of the Harmonized System for detailed guidance.