HS 950632 Balls
Quick Answer: Balls imported under HS 950632 enter the UK at 2.00% ad valorem, the EU at 2.70% ad valorem, and the US with a range from Free to 30% ad valorem. This HS code specifically covers balls for sports and games, excluding those designed for specific medical or therapeutic purposes. Importers should be aware of the significant duty rate variance in the US, which may depend on the specific type of ball and its intended use. CustomTariffs aggregates this data, highlighting the need for precise product descriptions to ensure correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9506320000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9506320000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9506320000 | Free | — | ["doz."] |
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?
What products does HS 950632 cover?
This subheading covers "Balls" specifically intended for sports, games, or other recreational activities. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses a wide array of spherical or near-spherical items designed for play, such as tennis balls, golf balls, basketballs, and soccer balls. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further clarify that items must be primarily designed and marketed for sporting or recreational purposes to fall under this classification.
What falls outside HS 950632?
The following products are excluded from HS 950632: balls used for industrial purposes, such as ball bearings (classified under Chapter 84), or decorative balls not intended for play. Also excluded are novelty items that may resemble sports balls but are primarily for amusement or display, and medical or therapeutic balls. For instance, a stress ball primarily for therapeutic use would likely be classified elsewhere, and a decorative glass sphere would not fall under this heading.
What are common classification mistakes for HS 950632?
A common error is misclassifying balls based solely on their material composition rather than their intended use. For example, a rubber ball intended for children's play would be classified under 950632, while a solid rubber ball for industrial applications might fall under a different heading. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such mistakes.
How should importers classify products under HS 950632?
The correct procedure for classifying products under HS 950632 involves a thorough examination of the product's intended use and design. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes of the WCO. Confirming that the ball is specifically designed and marketed for sports, games, or recreation is paramount for accurate classification.
How is the duty calculated for products under HS 950632?
A set of 12 premium tennis balls weighing approximately 850 grams and declared at a customs value of $50.00 USD would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 5% ad valorem, the duty would be $2.50 ($50.00 × 0.05). This calculation is based on the declared value and the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 9506.32.
Which trade agreements reduce duties for HS 950632?
Several free trade agreements may reduce the applicable duty rate for HS 950632, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying balls originating from Canada or Mexico can be imported duty-free. To claim this preference, a valid origin declaration or certificate of origin is typically required. For goods originating in countries benefiting from the Generalized System of Preferences (GSP) in some jurisdictions, a GSP Form A may be necessary to achieve preferential duty rates, often resulting in a 0% duty.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 950632, covering 'Balls'?
Import duty rates for HS code 950632 can vary significantly depending on the importing country and any applicable trade agreements. For example, the U.S. Harmonized Tariff Schedule (USHTS) lists a Most Favored Nation (MFN) duty rate of 2.70% ad valorem for most balls under this code. However, preferential rates under Free Trade Agreements (FTAs) may apply, potentially reducing or eliminating this duty. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. For instance, the EU TARIC database and the UK Trade Tariff provide detailed information for those respective markets.
How is the import duty for HS code 950632 calculated, and can you provide an example?
The duty for HS code 950632 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of 1000 golf balls is valued at $5,000 USD and the MFN duty rate is 2.70%, the calculated duty would be: $5,000 (value) × 0.0270 (duty rate) = $135.00 USD. Some specific types of balls might have specific rates or be subject to other duties like excise taxes, so always verify the exact calculation method and applicable rates for your specific product and destination.
What are the key classification criteria for goods to be classified under HS code 950632 'Balls'?
HS code 950632 falls under Chapter 95, which covers 'Toys, games and sport requisites; parts and accessories thereof.' The primary classification criterion for 'Balls' under 950632 is their intended use as sporting goods or games. This includes balls for sports such as golf, tennis, baseball, basketball, soccer, and similar games. Items that are not primarily intended for sport or games, such as decorative balls or industrial balls, would be classified elsewhere. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the scope of this heading.
What documentation is typically required for importing goods classified under HS code 950632?
Standard import documentation for HS code 950632 generally includes a commercial invoice detailing the value and description of the balls, a packing list specifying quantities and contents of each package, and a bill of lading or air waybill for transportation. Depending on the importing country and the specific type of ball, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific safety and compliance certificates if the balls are intended for children's use or have specific performance standards. Importers and customs brokers should consult the customs authorities of the destination country for a comprehensive list.
Which common trade agreements might offer preferential duty rates for HS code 950632, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 950632. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duties when imported into the U.S., Canada, or Mexico, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with various countries that could impact duties on imported balls. To benefit, importers must ensure the balls meet the specific rules of origin outlined in the relevant trade agreement and possess a valid certificate of origin or proof of origin. This often requires close collaboration with the foreign supplier. Consulting resources like the USITC's tariff database, the EU TARIC system, or the UK Trade Tariff can help identify applicable preferential rates.