HS 950661 Balls, other than golf balls and table-tennis balls
Quick Answer: Balls, other than golf balls and table-tennis balls, imported under HS 950661 enter the UK at 2.00%, the EU at 2.70%, and the US with rates ranging from Free to 30%. This classification encompasses a wide variety of sports and recreational balls, such as basketballs, footballs, volleyballs, and tennis balls, excluding only those specifically designated for golf or table tennis. Importers should be aware of the significant duty rate variance in the United States, which may necessitate careful product description and potential application of specific trade agreements or exclusions. CustomTariffs aggregates this data to assist in compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9506610000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9506610000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9506610000 | 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?
What products does HS 950661 cover?
This subheading covers balls specifically designed for sports and recreational activities, excluding golf balls and table-tennis balls, as per the World Customs Organization's Harmonized System Nomenclature. This includes items such as basketballs, soccer balls, volleyballs, tennis balls (excluding those for table tennis), baseballs, and general-purpose play balls. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for items intended for athletic or leisure pursuits.
What falls outside HS 950661?
The following products are excluded from HS 950661: golf balls (classified under 950631 or 950632), table-tennis balls (classified under 950640), and balls used for industrial purposes or as components of machinery. Also excluded are decorative balls not intended for play, such as Christmas ornaments, and balls that are primarily toys, which may fall under Chapter 9503. For instance, a small, soft plastic ball intended solely for very young children would likely be classified elsewhere.
What are common classification mistakes for HS 950661?
A common error is misclassifying balls based solely on their material without considering their intended use. For example, a high-density rubber ball designed for professional tennis might be mistakenly classified as a general play ball if its specific sporting purpose isn't recognized. Following General Rule of Interpretation (GRI) 1, the classification is determined by the terms of the heading and any relative section or chapter notes, emphasizing the intended function of the ball.
How should importers classify products under HS 950661?
The correct procedure for classifying products under HS 950661 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 EU TARIC, and review the Explanatory Notes of the WCO. Confirming that the ball is not a golf ball or table-tennis ball, and that it is intended for sports or recreation, is crucial for accurate classification.
How is the duty calculated for products under HS 950661?
A set of 10 official basketballs, each weighing approximately 650 grams, declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($150 USD × 10% = $15.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 950661.
Which trade agreements reduce duties for HS 950661?
Several free trade agreements may reduce the applicable duty rate for HS 950661, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duties for qualifying goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required, while GSP often necessitates a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 950661 (Balls, other than golf balls and table-tennis balls)?
The Most Favored Nation (MFN) duty rate for HS code 950661 can vary. For example, under the US tariff schedule, the MFN rate is 2.00% ad valorem. However, preferential rates may apply under various trade agreements. Importers should consult the specific tariff schedule of the importing country and any applicable trade agreements to determine the exact duty rate. For instance, the EU TARIC system might show different rates depending on the origin of the goods and specific trade arrangements.
How is the import duty for HS code 950661 calculated? Can you provide an example?
The duty for HS code 950661 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a shipment of basketballs (classified under 950661) has a customs value of $10,000 and the MFN duty rate is 2.00%, the duty would be calculated as: $10,000 (value) × 0.02 (duty rate) = $200. Some countries may also apply specific duties based on quantity, or a combination of ad valorem and specific duties. Always verify the duty calculation basis with the importing country's customs authority.
What are the key classification criteria for goods falling under HS code 950661?
HS code 950661 covers 'Balls, other than golf balls and table-tennis balls'. The primary criterion is that the item must be a ball designed for sports or recreational use. It explicitly excludes golf balls (typically HS 950631) and table-tennis balls (typically HS 950640). Examples include basketballs, soccer balls, volleyballs, tennis balls (for lawn tennis), baseballs, and playground balls. The material, size, and intended use are crucial for correct classification. Consult the Explanatory Notes of the Harmonized System (WCO) for detailed guidance.
What documentation is typically required when importing goods classified under HS code 950661?
Standard import documentation for HS code 950661 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the value of the goods, a certificate of origin may be required, especially if preferential duty rates are claimed under a trade agreement. Some countries may also require specific product safety certifications or labeling, particularly for toys or sporting goods intended for children. Importers and customs brokers should verify the specific requirements with the customs authority of the destination country.
How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 950661?
Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For HS code 950661, if the balls are manufactured in a country that is part of a preferential trade agreement with the importing country (e.g., USMCA for imports into the US, or an EU free trade agreement for imports into the EU), a lower or zero duty rate may apply. To benefit from these preferential rates, importers must typically provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the agreement. For example, a basketball manufactured in Mexico and exported to the US may qualify for duty-free entry under USMCA, provided it meets the origin requirements.