Chapter 95 covers toys, games and sports equipment and their parts and accessories. This chapter includes various items for children's or adults' entertainment, such as dolls, puzzles, video game consoles, playing cards, sports equipment (such as billiards, bowling, golf, etc.), as well as festive articles, magic props, etc. However, note that this chapter does not include sports equipment for certain specific uses (such as sports bags of Chapter 42, sports clothing of Chapter 61/62, sports footwear of Chapter 64, etc.), nor does it include instruments dedicated to medical or laboratory use. Heading 9504 covers video game controllers and equipment, amusement park entertainment equipment, table or indoor game articles, automatic bowling equipment, etc. Specifically includes: video game consoles, billiard tables and billiard articles, bowling equipment, darts, table football, casino gaming tables, magic props, etc. However, note that a billiard table itself may be classified under Chapter 94 if it is furniture, and a billiard cue may be classified under Chapter 44 if it is a general wooden article, but as a dedicated billiard accessory it is still classified under this heading. Code 950420 is a six-digit subheading. The first two digits 95 represent Chapter 95 (toys, games and sports equipment). Digits 3-4, 04, represent heading 9504 (video game controllers and equipment, amusement park entertainment equipment, table or indoor game articles, automatic bowling equipment, etc.). Digits 5-6, 20, represent subheading 950420, specifically referring to billiard articles and accessories. Specifically, 950420 includes: billiard tables (whether or not with legs), billiard cues, billiard balls, cue racks, scoreboards, brushes for billiard tables, cue tips, chalk, etc. However, a billiard table may be classified under 9403 if it serves as furniture (such as with storage function), and a billiard cue may be classified under 4421 if it is a separate wooden article, but according to classification rules, dedicated accessories are still classified under 950420. Billiard articles are classified under 950420 because they belong to table or indoor game articles and are specifically used for billiards. Adjacent codes such as 950440 (playing cards) and 950490 (other game articles) do not cover billiards. A billiard table, as gaming equipment, even if it has furniture characteristics, is still classified under 9504 according to the notes to Chapter 95, as it is dedicated to gaming. And billiard cues, balls and other accessories, because they are dedicated to billiards, are also classified under 950420.

Product Name: The specific name of the declared commodity, such as billiard table, billiard cue, billiard ball, etc. It must be consistent with the actual goods, and avoid generally writing "billiard articles". Brand: Fill in the commodity brand; if there is no brand, fill in "no brand". The brand helps customs confirm the source of the goods and the intellectual property status. Model: Fill in the commodity model or specifications, such as billiard table size, cue length, etc. If there is no model, fill in "no model". Material: Main material, such as the wood of a billiard table, the maple wood of a billiard cue, the phenolic resin of a billiard ball, etc. It needs to be specific to the main material. Use: Explain the use, such as "billiard table for entertainment", "billiard cue for competition". It needs to be clear whether it is for entertainment or professional competition. Packaging Specifications: Fill in the packaging method and quantity, such as "1 unit/carton", "10 pieces/box". This affects customs inspection and statistics. Whether in a Set: If it is a set of billiard articles (such as a billiard table with cues, balls, etc.), it must be declared as a set. If imported separately, declare separately. Customs declaration example: Product Name: Billiard Table Brand: No brand Model: Standard 8-ball table Material: Wood (oak) Use: For entertainment Packaging Specifications: 1 unit/carton Whether in a Set: Yes (including 2 cues, 16 billiard balls) HS Code: 95042000 Quantity: 1 unit Unit Price: 500 USD Total Price: 500 USD Country of Origin: China Classifying a billiard table as furniture under 9403, ignoring its dedicated gaming use. When a billiard cue is imported separately, mistakenly classifying it under 4421 (wooden articles), when it should be classified under 950420. Declaring a set of billiard articles separately, resulting in incorrect classification of some parts. Failure to declare brand or model, affecting customs valuation and intellectual property verification.

The core basis for classification is whether the commodity is dedicated to billiards. According to the notes to Chapter 95 of the Import and Export Tariff, heading 9504 includes table or indoor game articles, and billiard articles are explicitly listed under subheading 950420. A billiard table, even if it has a furniture function, is still classified under 9504 because it is dedicated to gaming. Billiard cues, balls and other accessories, if dedicated to billiards, are also classified under 950420. If a billiard table is multifunctional (such as convertible into a dining table), it may be classified according to its main function. 940360 Other wooden furniture: A billiard table may be classified under 9403 if it serves as furniture (such as with storage function), but a billiard table dedicated to gaming is still classified under 950420. The difference lies in whether it is dedicated to gaming. 950440 Playing cards: Playing cards are classified under 950440, while billiard articles are classified under 950420. Both belong to table games, but they are different types. 950490 Other game articles: 950490 is a residual subheading, including darts, table football, etc., but not including billiard articles, as billiards has a dedicated subheading 950420. 442199 Other wooden articles: A billiard cue may be classified under 4421 if it is a general wooden article, but as a dedicated billiard accessory it should be classified under 950420. 950699 Other sports equipment: 950699 includes other sports equipment, but billiard articles are explicitly classified under 950420, not under 9506. Is the commodity dedicated to billiards? Does it include typical billiard articles such as billiard tables, cues, balls, etc.? Is it imported as a set? If as a set, classify together. Does the billiard table have other furniture functions? Have adjacent codes such as 9403 and 4421 been excluded?

Can a billiard table and billiard cues be declared together under 950420? Yes. If a billiard table is imported together with cues, balls, etc. and constitutes a set of billiard articles, they can be declared together under 950420. However, it is necessary to indicate "set" and the specific composition in the customs declaration for customs inspection. If imported separately, declare separately under 950420. If a billiard cue is imported separately, which code should it be classified under? As a dedicated billiard accessory, a billiard cue should be classified under 950420. Do not classify it under 4421 (wooden articles), because it is dedicated to billiards, and according to the General Rules for the Interpretation of the Harmonized System, dedicated parts should be classified under the code of the main machine. If a billiard table has a storage function, is it still classified under 950420? If the main function of the billiard table is gaming and the storage function is only auxiliary, it is still classified under 950420. However, if the storage function makes it primarily furniture, it may be classified under 9403. It is recommended to judge based on actual design and use, and consult customs if necessary. How can I inquire about the import tariff rate for 950420? You can inquire about the MFN rate, general rate, etc. through the official website of the General Administration of Customs of China or the Import and Export Tariff. Tariff rates may change, so it is recommended to rely on the latest tariff. You can also use the customs classification advance ruling service for confirmation. What regulatory conditions are required for importing billiard articles? Generally, there are no special regulatory conditions for importing billiard articles, but if wooden packaging is involved, it must comply with IPPC standards. If the brand involves intellectual property, an authorization letter is required. For details, you can check the customs regulatory condition codes. Are billiard and bowling articles classified under the same code? No. Billiard articles are classified under 950420, while bowling equipment is classified under 950490 (automatic bowling equipment) or 950490 other. Both belong to 9504 but are different subheadings, and must be declared separately. How are parts of a billiard table, such as table legs, classified when imported separately? If the table legs are dedicated to a billiard table, they should be classified under 950420. However, if they are general furniture parts, they are classified under 9403. It needs to be judged based on whether they are dedicated. For cross-border e-commerce retail of billiard articles, is the HS code also 950420? Yes. Cross-border e-commerce retail imports also need to be declared according to the HS code, and billiard articles are classified under 950420. However, attention should be paid to the cross-border e-commerce positive list and personal limits, subject to customs regulations.