General sports equipment carries low, fairly consistent duty across most markets — 2025–2026's broader US tariff changes matter more here than the underlying HS chapter rate.
Most general sports and fitness equipment — balls, rackets, golf clubs, skis, gym equipment — is classified under heading 9506, alongside heading 9504 for games/table-tennis equipment. Chapter 95 as a whole (which also covers toys) is treated as a relatively low-duty category in the EU, UK and USA under long-standing tariff policy. The more significant recent development isn't the underlying HS chapter duty, which has stayed fairly stable, but broader country-level tariff measures introduced by the USA through 2025 that apply on top of standard HTS rates for many origin countries — these change faster than the HS classification itself and need checking close to the time of shipping.
Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.
| HS Code | Product description | EU duty | UK duty | USA duty | Notes |
|---|---|---|---|---|---|
| 9506.31 | Golf clubs, complete | 2.7% | 2.7% | 4.6% | Base MFN rate; additional country-specific US tariff measures may apply on top depending on origin |
| 9506.32 | Golf balls | 2.7% | 2.7% | Free | Notably duty-free into the USA unlike complete clubs |
| 9506.39 | Parts of golf clubs and other golf equipment | 2.7% | 2.7% | 4.6% | Shafts, heads and grips shipped separately from assembled clubs |
| 9506.11 | Skis | 4.7% | 4.7% | Free–2.4% | |
| 9506.12 / 9506.19 | Ski bindings and other ski equipment (poles, ski boots separately under Ch.64) | 2.7%–4.7% | 2.7%–4.7% | Free–5% | Ski boots are classified in Chapter 64 (footwear), not 9506 |
| 9506.51 | Tennis, badminton and similar racquets, strung or unstrung | 2.7% | 2.7% | Free–4% | |
| 9506.62 | Inflatable balls (footballs, basketballs, volleyballs) | 2.7% | 2.7% | Free | |
| 9506.91 | Articles and equipment for general physical exercise, gymnastics or athletics | 2.7% | 2.7% | 4.6% | Gym equipment, weights, fitness gear — a broad catch-all |
| 9506.99 | Other sports/outdoor game equipment n.e.s. | 2.7%–4.7% | 2.7%–4.7% | Free–4.6% | Residual heading for equipment not more specifically classified |
Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.
EU Chapter 95 sports equipment duty is generally low and fairly consistent at around 2.7–4.7% MFN across most sub-headings — one of the more moderate categories compared to footwear or clothing. Skis and some specialised equipment sit at the higher end of this range; balls, racquets and general gym equipment at the lower end.
UK duty broadly mirrors EU rates for sports equipment (2.7–4.7%). EU-origin goods qualify for 0% under the UK-EU TCA subject to Rules of Origin. As of 2025–2026, note that broader UK-US trade arrangements have also affected some tariff dynamics for goods moving via or originating partly in the UK — this is more relevant to cross-border supply chains than a simple Portugal-to-UK shipment.
Base US HTS duty on sports equipment varies by specific item — golf clubs 4.6%, golf balls and inflatable balls Free, skis Free to low single digits. Separately from these base rates, the USA introduced broader country-level tariff measures through 2025 (including baseline reciprocal tariffs and country-specific rates affecting many origins, with a negotiated ceiling arrangement for EU-origin goods). These sit on top of the HTS base rate rather than replacing it in most cases. Given how frequently this has changed through 2025 and into 2026, verify the current combined rate via hts.usitc.gov or a customs broker close to your actual shipping date rather than relying on the base HTS rate alone.
The USA ended its blanket low-value shipment exemption in 2025, meaning small commercial sports equipment orders that previously entered duty-free under de minimis thresholds may now attract duty regardless of value. This particularly affects e-commerce sellers shipping individual items (a single racquet, a pair of ski poles) that would previously have cleared without formal duty assessment.
Golf equipment specifically: complete clubs (4.6% US duty) and golf balls (Free) are classified and dutied completely differently — shipping components as separate club heads/shafts/grips versus fully assembled clubs can materially change the applicable rate, so be precise about what's actually being shipped.
Ski boots are classified under Chapter 64 (footwear) with different duty rates from skis themselves (9506) — a full ski equipment shipment often spans multiple HS chapters, and each component needs its own correct classification on the invoice.
Given how much US tariff policy has moved through 2025–2026, don't rely on a duty rate you looked up more than a few weeks ago for a USA-bound shipment — verify current rates close to your actual ship date, particularly for anything beyond the lowest-duty categories (balls, which have stayed consistently Free).
For carbon fibre and other advanced-material sports equipment (bike-adjacent items, high-end racquets), declared value should reflect the premium material — customs authorities compare declared values against typical retail pricing for the specific construction type.
Items with animal-derived materials (some exotic leather on golf gloves or football boots, though rare in modern manufactured goods) can trigger CITES considerations independent of the standard HS 95 duty rate — worth checking if your product uses any non-standard material.
For heavy consolidated gym equipment shipments (weight plates, racks), consider whether pallet freight duty/customs handling is more cost-effective than splitting into multiple parcel shipments — this is a logistics decision separate from the HS classification itself but affects total landed cost significantly.
What HS code do I use for golf clubs?
Complete golf clubs use HS 9506.31. Golf balls are separately classified under 9506.32 and are notably duty-free into the USA even though complete clubs carry a 4.6% base duty there. Golf club parts (heads, shafts, grips shipped unassembled) fall under 9506.39.
Why is duty on skis different from ski boots?
Skis themselves fall under HS 9506.11 (sports equipment). Ski boots, despite being ski-specific gear, are classified under Chapter 64 as footwear, which has its own separate duty structure. A full ski equipment shipment therefore spans two different HS chapters with different applicable rates, and each item needs to be classified and declared correctly on its own terms.
Has US tariff policy on sports equipment changed recently?
Yes, significantly — beyond the underlying HTS base rates for specific sports goods (which have stayed relatively stable), the USA introduced broader country-level tariff measures through 2025 affecting many origins, plus ended the blanket low-value shipment exemption. This means both the total duty rate and whether duty applies at all to small-value shipments has changed. Verify current rates via hts.usitc.gov close to your shipping date rather than assuming historical rates still apply.
Are footballs and basketballs duty-free to ship to the USA?
Yes — inflatable balls (footballs, basketballs, volleyballs) under HS 9506.62 carry Free (0%) base US duty. This has remained one of the more consistently duty-free sports equipment sub-headings, though the broader 2025–2026 US tariff measures affecting many product origins should still be checked for your specific shipment.
What HS code covers gym equipment like weights and fitness gear?
General physical exercise, gymnastics and athletics equipment — including dumbbells, weight plates, resistance equipment and general gym gear — falls under HS 9506.91, a fairly broad catch-all heading. EU/UK duty is around 2.7%; USA base duty is 4.6%, before any additional country-specific tariff measures that may apply.
Do carbon fibre sports items have different duty than standard materials?
The HS code and base duty rate is generally the same regardless of material (carbon fibre vs aluminium vs wood) within a given sports equipment sub-heading — the classification is by function (racquet, ski, golf club), not construction material. What does need attention is declared value: carbon fibre and other premium-material items should be declared at values consistent with their actual retail pricing, which customs authorities do check.
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