Chapter 95 covers toys, games and sports equipment. It includes toys for children's play, video game consoles, table games, festive articles, sports equipment (such as rackets, balls, fitness equipment), fishing gear, playground equipment, etc. However, it does not include sports clothing (Chapters 61-62), sports footwear (Chapter 64) or ordinary protective equipment (Chapters 39/40, etc.). Heading 9506 covers articles and equipment for general physical exercise, gymnastics, athletics and other sports, including rackets, balls, nets, bats, skis, swimming articles, fitness equipment, etc. However, clothing, footwear, headgear, etc. specially designed for a particular sport are excluded. The first 2 digits 95 = Chapter 95 (Toys, games and sports equipment). Digits 3-4: 06 = Heading 9506 (Articles and equipment for general physical exercise). Digits 5-6: 59 = Subheading 950659, meaning 'Other rackets'. This subheading is a further subdivision under 9506 for racket-type goods, excluding tennis rackets (950651), badminton rackets (950652), squash rackets (950653) and other specifically named rackets, covering rackets not specifically named, such as table tennis rackets, padel rackets, etc. The goods are rackets, but they are not tennis rackets, badminton rackets, squash rackets or other specifically named types, so they cannot be classified under 950651-950653. At the same time, they are not toy rackets (9503) or video game controllers (9504), so they are classified under 950659 'Other rackets'.

Product name: Declare the Chinese and foreign names of the goods, which should accurately reflect the type of racket, such as 'table tennis racket', 'padel racket'. Brand: Fill in the brand name of the racket (such as Butterfly, DHS). If there is no brand, fill in 'no brand'. Model: Fill in the specific model or item number of the racket to facilitate customs identification. Material: Explain the main materials of the racket, such as the blade being wood or carbon, and the rubber being rubber, etc. Use: Indicate the sport, such as 'table tennis', 'padel tennis'. Specifications and dimensions: Fill in the length, width, weight and other parameters of the racket (if applicable). Packaging method: Explain whether it is retail packaging or bulk packaging, such as 'single blister pack', '12 pieces/carton'. Product name: table tennis racket; Brand: Butterfly; Model: Tenergy 05; Material: blade is wood, rubber is rubber; Use: table tennis; Specifications and dimensions: length 26cm, width 15cm; Packaging method: single blister pack. Mistakenly classifying table tennis rackets under 950640 (table tennis articles), but 950640 only includes table tennis tables, nets, etc., and rackets should be classified under 950659. Mistakenly classifying padel rackets as tennis rackets (950651), but padel rackets have a different structure and should be classified under 950659. Ignoring the declaration of brand and model, leading customs to question the classification or price.

The core basis for classification is the specific type of racket and the sport. Under heading 9506, racket subheadings are subdivided by sport: 950651 for tennis rackets, 950652 for badminton rackets, 950653 for squash rackets, and 950659 for other rackets. Therefore, if a racket does not fall under the above specifically named categories, it is classified under 950659. At the same time, it must be confirmed that the racket is not a toy (9503) or a video game controller (9504). 950651 Tennis rackets: Tennis rackets are specially used for tennis, usually with a larger head and specific string tension; other rackets such as table tennis rackets and padel rackets are not classified here. 950652 Badminton rackets: Badminton rackets are specially used for badminton, with a narrower frame and lighter weight; other rackets do not have these characteristics. 950653 Squash rackets: Squash rackets are specially used for squash, with a smaller head and longer handle; other rackets are not classified here. 950640 Table tennis articles: 950640 includes table tennis tables, nets, table tennis balls, etc., but does not include table tennis rackets, which should be classified under 950659. 9503 Toys: Toy rackets are usually designed for children's play, with simple materials and no professional sports function; while 950659 rackets are professional sports equipment. Is the racket used for professional sports? Does it belong to tennis rackets, badminton rackets or squash rackets? Does it contain electronic components or is it a toy? Are the brand and model fully declared? Are the material and use clear?

Which HS code should table tennis rackets be classified under? Table tennis rackets should be classified under 950659. Because under 9506, tennis rackets (950651), badminton rackets (950652) and squash rackets (950653) are specifically named, table tennis rackets belong to other rackets, so they are classified under 950659. Are padel rackets classified under 950659? Yes. Padel rackets are not tennis rackets, badminton rackets or squash rackets, so they are classified under 950659. Note that their material and structure may affect classification, but they are usually treated as other rackets. Are children's toy rackets also classified under 950659? Not necessarily. If the racket is specially designed for children's play, with simple materials and no professional sports function, it may be classified under 9503 (toys). But if it has certain sports functions, it may still be classified under 950659. It needs to be judged according to actual use and design. How can I check the import tax rate for 950659? You can check the latest tax rate through the website of the General Administration of Customs of China or the International Trade Single Window. Tax rates vary due to trade agreements, country of origin and other factors, so it is recommended to rely on official real-time data. What required elements need to be provided when declaring 950659? Product name, brand, model, material, use, specifications and dimensions, packaging method, etc. are required. Brand and model are especially important, as they help customs confirm classification and assess value. How should a racket set (including racket and ball) be classified? If the racket constitutes the essential character of the set, it is classified as a racket (950659); if the racket and ball are equally important, it may be classified as a set of goods, and the specific judgment should be made according to the General Rules for the Interpretation of the Harmonized System. What is the difference between 950659 and 950699? 950659 is a subheading for rackets, and 950699 is for other sports equipment (such as protective gear, nets, etc.). Rackets are not classified under 950699 unless they are specially designed non-racket-type equipment. When importing rackets, what aspects will customs value assessment focus on? Customs will focus on whether the brand and model are declared accurately and whether they affect the price; at the same time, it will verify whether the transaction price is true and whether there is underreporting. It is recommended to keep original invoices, payment vouchers, etc.