HS 950659 Other

HS code 950659 covers 'Other' articles and equipment for general physical exercise, gymnastics, athletics, or other sports (excluding swimming, camping, and archery equipment). The Most Favored Nation (MFN) duty rate can vary significantly by importing country. For example, in the US, the MFN rate is 2.70%. However, many countries offer preferential duty rates under Free Trade Agreements (FTAs). For instance, under the US-Australia FTA, goods classified under 950659 may enter duty-free. Importers should always consult the specific tariff schedule of the destination country and verify eligibility for preferential treatment based on rules of origin. Sources like the USITC's Harmonized Tariff Schedule, the EU's TARIC database, or the UK's Trade Tariff provide detailed rate information.

The calculation of import duty for HS code 950659 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit), or a combination. Assuming an ad valorem rate, the duty is calculated as: Duty = (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if a shipment of sports equipment classified under 950659 has a customs value of $10,000 and the applicable MFN duty rate is 2.70% (as in the US), the import duty would be $10,000 × 0.0270 = $270. If a specific duty component is involved, it would be added to this amount. Always verify the exact duty calculation basis from the official tariff schedule.

HS code 950659 is a residual category for articles and equipment for general physical exercise, gymnastics, athletics, or other sports, not specifically covered by other headings within Chapter 95. This includes items like weightlifting sets (dumbbells, barbells, weight plates not part of a machine), skipping ropes, agility ladders, medicine balls, and certain types of training equipment. Crucially, items must be intended for sports or physical exercise and not be covered by more specific HS codes (e.g., sporting firearms in 9301-9306, bicycles in 8712, or sports footwear in Chapter 64). The World Customs Organization (WCO) Explanatory Notes for Chapter 95 provide guidance on the scope of this heading.

Standard import documentation for HS code 950659 generally includes a commercial invoice detailing the goods, quantity, value, and country of origin; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the goods, additional documents may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific safety or compliance certificates if the goods are subject to such regulations. Importers and customs brokers should consult the importing country's customs authority for a definitive list of required documentation.

Several major trade agreements can provide preferential duty rates for goods classified under HS code 950659. For example, the United States has FTAs with countries like Australia (AU), South Korea (KR), and various Latin American nations (e.g., Colombia - CO, Peru - PE, Chile - CL), which may offer duty-free or reduced-duty entry for eligible sports equipment. The European Union's trade agreements with countries like Switzerland (CH) or South Korea (KR) also impact duties. Likewise, the UK has its own set of preferential trade agreements post-Brexit. To benefit, importers must ensure the goods meet the specific rules of origin outlined in each agreement and provide the necessary proof of origin, such as a certificate of origin. Consulting the tariff database of the destination country (e.g., EU TARIC, UK Trade Tariff) is essential for identifying applicable preferential rates.