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Sections
Chapter 95: Toys, games and sports requisites; parts and accessories thereof
9503.00.00: Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof
| HS Code | Description | General Rate | Column 2 Rate | Special Rate | Units of Quantity |
|---|---|---|---|---|---|
“Childrenʼs productsˮ as defined in 15 U.S.C. § 2052: | |||||
• Inflatable toy balls, balloons and punchballs, of rubber: | |||||
• Labeled or determined by importer as intended for use by persons: | |||||
• Under 3 years of age | Free | 70% | No. | ||
• 3 to 12 years of age | Free | 70% | No. | ||
• Other: | |||||
• Labeled or determined by importer as intended for use by persons: | |||||
• Under 3 years of age | Free | 70% | No. | ||
• 3 to 12 years of age | Free | 70% | No. | ||
Other | Free | 70% | No. |
“Childrenʼs productsˮ as defined in 15 U.S.C. § 2052:
Inflatable toy balls, balloons and punchballs, of rubber:
Labeled or determined by importer as intended for use by persons:
Code
Description
Under 3 years of age
General Rate
Free
Column 2 Rate
70%
Special Rate
Units of Quantity
No.
Code
Description
3 to 12 years of age
General Rate
Free
Column 2 Rate
70%
Special Rate
Units of Quantity
No.
Other:
Labeled or determined by importer as intended for use by persons:
Code
Description
Under 3 years of age
General Rate
Free
Column 2 Rate
70%
Special Rate
Units of Quantity
No.
Code
Description
3 to 12 years of age
General Rate
Free
Column 2 Rate
70%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
70%
Special Rate
Units of Quantity
No.
9504: Video game consoles and machines, table or parlor games, including pinball machines, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment:
| HS Code | Description | General Rate | Column 2 Rate | Special Rate | Units of Quantity |
|---|---|---|---|---|---|
| 9504.20 | Articles and accessories for billiards of all kinds: | ||||
• Balls | Free | 50% | No. | ||
• Chalk | Free | 25% | No. | ||
• Tables | Free | 33 1/3% | No. | ||
• Other, including parts and accessories | Free | 33 1/3% | kg | ||
| 9504.30.00 | Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment; parts and accessories thereof | Free | 35% | ||
• Video | Free | 35% | No. | ||
• Other: | |||||
• Games: | |||||
• Pinball machines and bell-type machines and consoles | Free | 35% | No. | ||
• Other | Free | 35% | No. | ||
• Parts and accessories | Free | 35% | No. | ||
Playing cards | Free | 10¢/pack + 20% | pack | ||
Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof | Free | 35% | No. | ||
| 9504.90 | Other: | ||||
• Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof | Free | 35% | No. | ||
• Other: | |||||
• Chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts there of (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice | Free | 40% | No. | ||
| 9504.90.90 | • Other | Free | 40% | ||
• Bowling balls | Free | 40% | No. | ||
• Bowling equipment and parts and accessories thereof | Free | 40% | No. | ||
• Other | Free | 40% | No. |
Code
9504.20
Description
Articles and accessories for billiards of all kinds:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Balls
General Rate
Free
Column 2 Rate
50%
Special Rate
Units of Quantity
No.
Code
Description
Chalk
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
No.
Code
Description
Tables
General Rate
Free
Column 2 Rate
33 1/3%
Special Rate
Units of Quantity
No.
Code
Description
Other, including parts and accessories
General Rate
Free
Column 2 Rate
33 1/3%
Special Rate
Units of Quantity
kg
Code
9504.30.00
Description
Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment; parts and accessories thereof
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
Code
Description
Video
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Other:
Games:
Code
Description
Pinball machines and bell-type machines and consoles
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Parts and accessories
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Playing cards
General Rate
Free
Column 2 Rate
10¢/pack + 20%
Special Rate
Units of Quantity
pack
Code
Description
Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
9504.90
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Other:
Code
Description
Chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts there of (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
No.
Code
9504.90.90
Description
Other
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
Code
Description
Bowling balls
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
No.
Code
Description
Bowling equipment and parts and accessories thereof
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
No.
9505: Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof:
| HS Code | Description | General Rate | Column 2 Rate | Special Rate | Units of Quantity |
|---|---|---|---|---|---|
| 9505.10 | Articles for Christmas festivities and parts and accessories thereof: | ||||
• Christmas ornaments: | |||||
• Of glass | Free | 60% | No. | ||
• Other: | |||||
• Of wood | Free | 20% | No. | ||
• Other | Free | 20% | No. | ||
• Nativity scenes and figures thereof | Free | 80% | No. | ||
• Other: | |||||
| 9505.10.40 | • Of plastics | Free | 60% | ||
• Artificial Christmas trees | Free | 60% | No. | ||
• Other | Free | 60% | No. | ||
| 9505.10.50 | • Other | Free | 90% | ||
• Artificial Christmas trees | Free | 90% | No. | ||
• Other | Free | 90% | No. | ||
| 9505.90 | Other: | ||||
• Magic tricks and practical joke articles; parts and accessories thereof | Free | 70% | No. | ||
• Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof | Free | 45% | No. | ||
• Other | Free | 25% | No. |
Code
9505.10
Description
Articles for Christmas festivities and parts and accessories thereof:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Christmas ornaments:
Code
Description
Of glass
General Rate
Free
Column 2 Rate
60%
Special Rate
Units of Quantity
No.
Other:
Code
Description
Of wood
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
No.
Code
Description
Nativity scenes and figures thereof
General Rate
Free
Column 2 Rate
80%
Special Rate
Units of Quantity
No.
Other:
Code
9505.10.40
Description
Of plastics
General Rate
Free
Column 2 Rate
60%
Special Rate
Units of Quantity
Code
Description
Artificial Christmas trees
General Rate
Free
Column 2 Rate
60%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
60%
Special Rate
Units of Quantity
No.
Code
9505.10.50
Description
Other
General Rate
Free
Column 2 Rate
90%
Special Rate
Units of Quantity
Code
Description
Artificial Christmas trees
General Rate
Free
Column 2 Rate
90%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
90%
Special Rate
Units of Quantity
No.
Code
9505.90
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Magic tricks and practical joke articles; parts and accessories thereof
General Rate
Free
Column 2 Rate
70%
Special Rate
Units of Quantity
No.
Code
Description
Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof
General Rate
Free
Column 2 Rate
45%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
25%
Special Rate
Units of Quantity
No.
9506: Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof:
| HS Code | Description | General Rate | Column 2 Rate | Special Rate | Units of Quantity |
|---|---|---|---|---|---|
Snow-skis and other snow-ski equipment; parts and accessories thereof: | |||||
| 9506.11 | • Skis and parts and accessories thereof, except ski poles: | ||||
• Cross-country skis | Free | 33 1/3% | prs. | ||
| 9506.11.40 | • Other skis | 2.6% | 33 1/3% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
• Snowboards | 2.6% | 33 1/3% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Other | 2.6% | 33 1/3% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | prs. | |
• Parts and accessories | Free | 45% | No. | ||
| 9506.12 | • Ski bindings and parts and accessories thereof: | ||||
• Cross-country | Free | 45% | No. | ||
• Other | 2.8% | 45% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
| 9506.19 | • Other: | ||||
• Cross-country | Free | 45% | No. | ||
| 9506.19.80 | • Other | 2.8% | 45% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
• Ski poles and parts and accessories thereof | 2.8% | 45% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Other | 2.8% | 45% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
Water skis, surf boards, sailboards and other water- sport equipment; parts and accessories thereof: | |||||
| 9506.21 | • Sailboards and parts and accessories thereof: | ||||
• Sailboards | Free | 30% | No. | ||
• Parts and accessories | Free | 30% | No. | ||
| 9506.29.00 | • Other | Free | 40% | ||
• Water skis | Free | 40% | prs. | ||
• Surf boards | Free | 40% | No. | ||
• Other | Free | 40% | No. | ||
Golf clubs and other golf equipment; parts and accessories thereof: | |||||
• Golf clubs, complete | 4.4% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Balls | Free | 30% | doz. | ||
| 9506.39.00 | • Other | 4.9% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | |
• Parts of golf clubs | 4.9% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Other | 4.9% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | No. | |
Articles and equipment for table-tennis, and parts and accessories thereof | 5.1% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
Tennis, badminton or similar rackets, whether or not strung; parts and accessories thereof: | |||||
| 9506.51 | • Lawn-tennis rackets, whether or not strung, and parts and accessories thereof: | ||||
• Rackets, strung | 5.3% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Rackets, not strung | 3.9% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Parts and accessories | 3.1% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | No. | |
| 9506.59 | • Other: | ||||
| 9506.59.40 | • Badminton rackets and parts and accessories thereof | 5.6% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
• Rackets and racket frames | 5.6% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Other parts and accessories | 5.6% | 30% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
| 9506.59.80 | • Other | 4% | 40% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
• Racquetball rackets | 4% | 40% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Squash rackets | 4% | 40% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Other, including parts and accessories | 4% | 40% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
Balls, other than golf balls and table-tennis balls: | |||||
• Lawn-tennis balls | Free | 30% | No. | ||
| 9506.62 | • Inflatable balls: | ||||
| 9506.62.40 | • Footballs and soccer balls | Free | 30% | ||
• Footballs | Free | 30% | No. | ||
• Soccer balls | Free | 30% | No. | ||
| 9506.62.80 | • Other | 4.8% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
• Basketballs | 4.8% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Volleyballs | 4.8% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Other | 4.8% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
| 9506.69 | • Other: | ||||
| 9506.69.20 | • Baseballs and softballs | Free | 30% | ||
• Baseballs | Free | 30% | No. | ||
• Softballs | Free | 30% | No. | ||
• Noninflatable hollow balls not over 19 cm in diameter | 5.4% | 70% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
| 9506.69.60 | • Other | 4.9% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
• Polo balls | 4.9% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Other | 4.9% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
| 9506.70 | Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: | ||||
| 9506.70.20 | • Roller skates and parts and accessories thereof | Free | 20% | ||
• Attached to boots | Free | 20% | prs. | ||
• Other | Free | 20% | No. | ||
• Ice skates with footwear permanently attached | 2.9% | 20% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | prs. | |
| 9506.70.60 | • Other, including parts and accessories for ice skates with footwear permanently attached | Free | 20% | ||
• Ice skates | Free | 20% | prs. | ||
• Parts and accessories | Free | 20% | prs. | ||
Other: | |||||
| 9506.91.00 | • Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof | 4.6% | 40% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
• Exercise cycles | 4.6% | 40% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Exercise rowing machines | 4.6% | 40% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Other | 4.6% | 40% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
| 9506.99 | • Other: | ||||
| 9506.99.05 | • Archery articles and equipment and parts and accessories thereof | Free | 35% | ||
• Bows and bow parts | Free | 35% | No. | ||
• Arrows and arrow parts | Free | 35% | No. | ||
• Other | Free | 35% | No. | ||
• Badminton articles and equipment, except rackets, and parts and accessories thereof: | |||||
• Nets of cotton | 2.8% | 30% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | No. kg | |
• Other | 5.6% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Baseball articles and equipment, except balls, and parts and accessories thereof | Free | 30% | No. | ||
• Football, soccer and polo articles and equip- ment, except balls, and parts and accessories thereof | Free | 30% | No. | ||
| 9506.99.25 | • Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof | Free | 30% | ||
• Ice-hockey sticks | Free | 30% | No. | ||
• Other, including parts and accessories | Free | 30% | No. | ||
• Lacrosse sticks | Free | 30% | No. | ||
• Lawn-tennis articles and equipment, except balls and rackets, and parts and accessories thereof | 3.1% | 30% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Skeet targets | Free | 20% | doz. | ||
• Sleds, bobsleds, toboggans and the like and parts and accessories thereof: | |||||
• Toboggans; bobsleds and luges of a kind used in international competition | Free | Free | No. | ||
• Other, including parts and accessories | 2.8% | 45% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Snowshoes and parts and accessories thereof | 2.6% | 33 1/3% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Swimming pools and wading pools and parts and accessories thereof | 5.3% | 80% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
| 9506.99.60 | • Other | 4% | 40% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | |
• Nets not elsewhere specified or included | 4% | 40% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | kg | |
• Other | 4% | 40% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
Snow-skis and other snow-ski equipment; parts and accessories thereof:
Code
9506.11
Description
Skis and parts and accessories thereof, except ski poles:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Cross-country skis
General Rate
Free
Column 2 Rate
33 1/3%
Special Rate
Units of Quantity
prs.
Code
9506.11.40
Description
Other skis
General Rate
2.6%
Column 2 Rate
33 1/3%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Snowboards
General Rate
2.6%
Column 2 Rate
33 1/3%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Other
General Rate
2.6%
Column 2 Rate
33 1/3%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
prs.
Code
Description
Parts and accessories
General Rate
Free
Column 2 Rate
45%
Special Rate
Units of Quantity
No.
Code
9506.12
Description
Ski bindings and parts and accessories thereof:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Cross-country
General Rate
Free
Column 2 Rate
45%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
2.8%
Column 2 Rate
45%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9506.19
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Cross-country
General Rate
Free
Column 2 Rate
45%
Special Rate
Units of Quantity
No.
Code
9506.19.80
Description
Other
General Rate
2.8%
Column 2 Rate
45%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Ski poles and parts and accessories thereof
General Rate
2.8%
Column 2 Rate
45%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Other
General Rate
2.8%
Column 2 Rate
45%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Water skis, surf boards, sailboards and other water- sport equipment; parts and accessories thereof:
Code
9506.21
Description
Sailboards and parts and accessories thereof:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Sailboards
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
Description
Parts and accessories
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
9506.29.00
Description
Other
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
Code
Description
Water skis
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
prs.
Code
Description
Surf boards
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
40%
Special Rate
Units of Quantity
No.
Golf clubs and other golf equipment; parts and accessories thereof:
Code
Description
Golf clubs, complete
General Rate
4.4%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Balls
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
doz.
Code
9506.39.00
Description
Other
General Rate
4.9%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Parts of golf clubs
General Rate
4.9%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Other
General Rate
4.9%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Articles and equipment for table-tennis, and parts and accessories thereof
General Rate
5.1%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Tennis, badminton or similar rackets, whether or not strung; parts and accessories thereof:
Code
9506.51
Description
Lawn-tennis rackets, whether or not strung, and parts and accessories thereof:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Rackets, strung
General Rate
5.3%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Rackets, not strung
General Rate
3.9%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Parts and accessories
General Rate
3.1%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9506.59
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
9506.59.40
Description
Badminton rackets and parts and accessories thereof
General Rate
5.6%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Rackets and racket frames
General Rate
5.6%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Other parts and accessories
General Rate
5.6%
Column 2 Rate
30%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9506.59.80
Description
Other
General Rate
4%
Column 2 Rate
40%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Racquetball rackets
General Rate
4%
Column 2 Rate
40%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Squash rackets
General Rate
4%
Column 2 Rate
40%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Other, including parts and accessories
General Rate
4%
Column 2 Rate
40%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Balls, other than golf balls and table-tennis balls:
Code
Description
Lawn-tennis balls
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
9506.62
Description
Inflatable balls:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
9506.62.40
Description
Footballs and soccer balls
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
Code
Description
Footballs
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
Description
Soccer balls
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
9506.62.80
Description
Other
General Rate
4.8%
Column 2 Rate
30%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Basketballs
General Rate
4.8%
Column 2 Rate
30%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Volleyballs
General Rate
4.8%
Column 2 Rate
30%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Other
General Rate
4.8%
Column 2 Rate
30%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9506.69
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
9506.69.20
Description
Baseballs and softballs
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
Code
Description
Baseballs
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
Description
Softballs
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
Description
Noninflatable hollow balls not over 19 cm in diameter
General Rate
5.4%
Column 2 Rate
70%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9506.69.60
Description
Other
General Rate
4.9%
Column 2 Rate
30%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Polo balls
General Rate
4.9%
Column 2 Rate
30%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Other
General Rate
4.9%
Column 2 Rate
30%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9506.70
Description
Ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
9506.70.20
Description
Roller skates and parts and accessories thereof
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
Code
Description
Attached to boots
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
prs.
Code
Description
Other
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
No.
Code
Description
Ice skates with footwear permanently attached
General Rate
2.9%
Column 2 Rate
20%
Special Rate
Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
prs.
Code
9506.70.60
Description
Other, including parts and accessories for ice skates with footwear permanently attached
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
Code
Description
Ice skates
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
prs.
Code
Description
Parts and accessories
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
prs.
Other:
Code
9506.91.00
Description
Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof
General Rate
4.6%
Column 2 Rate
40%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Exercise cycles
General Rate
4.6%
Column 2 Rate
40%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Exercise rowing machines
General Rate
4.6%
Column 2 Rate
40%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Other
General Rate
4.6%
Column 2 Rate
40%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9506.99
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
9506.99.05
Description
Archery articles and equipment and parts and accessories thereof
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
Code
Description
Bows and bow parts
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Arrows and arrow parts
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Badminton articles and equipment, except rackets, and parts and accessories thereof:
Code
Description
Nets of cotton
General Rate
2.8%
Column 2 Rate
30%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)
Units of Quantity
No. kg
Code
Description
Other
General Rate
5.6%
Column 2 Rate
30%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Baseball articles and equipment, except balls, and parts and accessories thereof
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
Description
Football, soccer and polo articles and equip- ment, except balls, and parts and accessories thereof
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
9506.99.25
Description
Ice-hockey and field-hockey articles and equipment, except balls and skates, and parts and accessories thereof
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
Code
Description
Ice-hockey sticks
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
Description
Other, including parts and accessories
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
Description
Lacrosse sticks
General Rate
Free
Column 2 Rate
30%
Special Rate
Units of Quantity
No.
Code
Description
Lawn-tennis articles and equipment, except balls and rackets, and parts and accessories thereof
General Rate
3.1%
Column 2 Rate
30%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Skeet targets
General Rate
Free
Column 2 Rate
20%
Special Rate
Units of Quantity
doz.
Sleds, bobsleds, toboggans and the like and parts and accessories thereof:
Code
Description
Toboggans; bobsleds and luges of a kind used in international competition
General Rate
Free
Column 2 Rate
Free
Special Rate
Units of Quantity
No.
Code
Description
Other, including parts and accessories
General Rate
2.8%
Column 2 Rate
45%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Snowshoes and parts and accessories thereof
General Rate
2.6%
Column 2 Rate
33 1/3%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Swimming pools and wading pools and parts and accessories thereof
General Rate
5.3%
Column 2 Rate
80%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9506.99.60
Description
Other
General Rate
4%
Column 2 Rate
40%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Nets not elsewhere specified or included
General Rate
4%
Column 2 Rate
40%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Other
General Rate
4%
Column 2 Rate
40%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
9507: Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting equipment; parts and accessories thereof:
| HS Code | Description | General Rate | Column 2 Rate | Special Rate | Units of Quantity |
|---|---|---|---|---|---|
| 9507.10.00 | Fishing rods and parts and accessories thereof | 6% | 55% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | |
• Fishing rods | 6% | 55% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | No. | |
• Parts and accessories | 6% | 55% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | No. | |
| 9507.20 | Fish hooks, whether or not snelled: | ||||
• Snelled hooks | 4% | 55% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | kg | |
• Other | 4.8% | 45% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | kg | |
| 9507.30 | Fishing reels and parts and accessories thereof: | ||||
• Fishing reels: | |||||
• Valued not over $2.70 each | 9.2% | 55% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | No. | |
• Valued over $2.70 but not over $8.45 each | 24¢ each | 55% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | No. | |
• Valued over $8.45 each | 3.9% | 55% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Parts and accessories | 5.4% | 55% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
| 9507.90 | Other: | ||||
• Fishing line put up and packaged for retail sale | 3.7% | 65% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Fishing casts or leaders | 5.6% | 55% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.8% (JP) | doz. | |
• Fish landing nets, butterfly nets and similar nets | 5% | 40% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. | |
• Other, including parts and accessories: | |||||
• Artificial baits and flies | 9% | 55% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 4.5% (JP) | doz. | |
• Other, including parts and accessories | 9% | 55% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. |
Code
9507.10.00
Description
Fishing rods and parts and accessories thereof
General Rate
6%
Column 2 Rate
55%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)
Units of Quantity
Code
Description
Fishing rods
General Rate
6%
Column 2 Rate
55%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Parts and accessories
General Rate
6%
Column 2 Rate
55%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9507.20
Description
Fish hooks, whether or not snelled:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Snelled hooks
General Rate
4%
Column 2 Rate
55%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
Description
Other
General Rate
4.8%
Column 2 Rate
45%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
kg
Code
9507.30
Description
Fishing reels and parts and accessories thereof:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Fishing reels:
Code
Description
Valued not over $2.70 each
General Rate
9.2%
Column 2 Rate
55%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Valued over $2.70 but not over $8.45 each
General Rate
24¢ each
Column 2 Rate
55%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Valued over $8.45 each
General Rate
3.9%
Column 2 Rate
55%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Parts and accessories
General Rate
5.4%
Column 2 Rate
55%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
9507.90
Description
Other:
General Rate
Column 2 Rate
Special Rate
Units of Quantity
Code
Description
Fishing line put up and packaged for retail sale
General Rate
3.7%
Column 2 Rate
65%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,JP,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Code
Description
Fishing casts or leaders
General Rate
5.6%
Column 2 Rate
55%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 2.8% (JP)
Units of Quantity
doz.
Code
Description
Fish landing nets, butterfly nets and similar nets
General Rate
5%
Column 2 Rate
40%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
Other, including parts and accessories:
Code
Description
Artificial baits and flies
General Rate
9%
Column 2 Rate
55%
Special Rate
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 4.5% (JP)
Units of Quantity
doz.
Code
Description
Other, including parts and accessories
General Rate
9%
Column 2 Rate
55%
Special Rate
Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Units of Quantity
No.
9508: Traveling circuses and traveling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; traveling theaters; parts and accessories thereof:
| HS Code | Description | General Rate | Column 2 Rate | Special Rate | Units of Quantity |
|---|---|---|---|---|---|
Traveling circuses and traveling menageries | Free | 35% | No. | ||
Amusement park rides and water park amusements: | |||||
• Roller coasters | Free | 35% | No. | ||
• Carousels, swings and roundabouts | Free | 35% | No. | ||
• Bumper (dodge’em) cars | Free | 35% | No. | ||
• Motion simulators and moving theaters | Free | 35% | No. | ||
• Water rides | Free | 35% | No. | ||
• Water park amusements | Free | 35% | No. | ||
• Other | Free | 35% | No. | ||
Fairground amusements | Free | 35% | No. | ||
Traveling theaters | Free | 35% | No. |
Code
Description
Traveling circuses and traveling menageries
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Amusement park rides and water park amusements:
Code
Description
Roller coasters
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Carousels, swings and roundabouts
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Bumper (dodge’em) cars
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Motion simulators and moving theaters
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Water rides
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Water park amusements
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Other
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Fairground amusements
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.
Code
Description
Traveling theaters
General Rate
Free
Column 2 Rate
35%
Special Rate
Units of Quantity
No.