Chapter 95 covers toys, games and sports requisites, and parts and accessories thereof. This chapter includes articles for the amusement, recreation or sport of children or adults, such as dolls, puzzles, video game consoles, sports equipment, fishing tackle, playground equipment, etc. However, note that certain sports goods such as sports clothing, footwear and headgear are classified in other chapters, and only equipment specifically designed for sports and having distinctive sports characteristics is classified in this chapter. Heading 9506 covers articles and equipment for general physical exercise, gymnastics, athletics, swimming, golf, tennis, etc., not specified or included elsewhere in this chapter. Specifically, balls such as tennis balls, badminton shuttlecocks, table tennis balls, golf balls, etc., as well as rackets, nets, swimming equipment, skiing equipment, etc. Note, however, that certain specific sports goods such as golf clubs and skis have separate subheadings. The first 2 digits 95 represent Chapter 95, i.e., toys, games and sports requisites. The 3rd-4th digits 06 represent heading 9506, specifically articles and equipment for sports not specified or included elsewhere in this chapter. The 5th-6th digits 61 represent subheading 9506.61, specifically tennis balls. Therefore, 950661 fully represents tennis balls. Note that subheading 9506.61 covers only tennis balls themselves, not rackets (classified under 9506.51), other balls (such as footballs under 9506.62), etc. Tennis balls are classified under 950661 because they are balls specifically designed for the sport of tennis, meeting the description of heading 9506 'other sports requisites'. The adjacent code 9506.62 covers inflatable balls such as footballs and basketballs, and 9506.51 covers tennis rackets. Tennis balls, being solid rubber balls, are not classified under 9506.62 (inflatable basketballs, footballs, etc.) nor under 9506.51 (rackets), and are therefore separately listed under 9506.61.

Product Name: The Chinese and English names of the declared goods, which should accurately reflect the product attributes, such as '网球' or 'Tennis ball'. Brand: Fill in the product brand, such as Wilson, Head, etc. If no brand, fill in 'No brand'. Model: Fill in the product model or item number to facilitate identification of the specific style. Material: Describe the main material of the ball, such as rubber, wool, nylon, etc. Use: Clearly state that it is for tennis, such as 'for tennis training and competition'. Packaging Specification: Fill in the quantity per pack or can specification, such as '3 pcs/can'. Whether Inflatable: Tennis balls are usually pressureless or low-pressure balls; indicate whether they are inflatable. Customs declaration example: Product Name: Tennis ball Brand: Wilson Model: WRT106200 Material: Rubber core, wool-nylon blended covering Use: For tennis training and competition Packaging Specification: 3 pcs/can, 24 cans/carton Whether Inflatable: No HS Code: 95066100 Declaration elements complete, classification accurate. Mistakenly classifying tennis balls under 9506.62 (other balls) due to failure to distinguish inflatable from non-inflatable. Ignoring material declaration, leading to customs questioning the classification. False declaration of brand and model, affecting customs clearance efficiency.

The core basis for classification is the Chapter 95 notes and subheading texts of the Import and Export Tariff. Tennis balls are solid balls specifically designed for the sport of tennis, usually composed of a rubber core and a wool-nylon covering, not inflatable or low-pressure. Heading 9506 covers sports goods, and subheading 9506.61 explicitly names 'tennis balls'. Therefore, as long as the product is a tennis ball, regardless of brand or minor material differences, it is classified under 95066100. 950662 Other inflatable balls: 950662 covers inflatable balls such as footballs and basketballs, which are typically inflatable and larger in size; tennis balls are generally non-inflatable or low-pressure and smaller in size. 950651 Tennis rackets: 950651 covers tennis rackets, which belong to the racket category; tennis balls are spherical objects, with different functions and classifications. 950669 Other balls: 950669 covers other balls not elsewhere specified, such as table tennis balls, golf balls, etc.; tennis balls are separately named under 9506.61 and are classified there with priority. 950691 General sports goods: 950691 covers general fitness equipment such as dumbbells, jump ropes, etc.; tennis balls are specialized balls and are not classified here. Is it clearly a tennis ball rather than other balls? Have the material and whether inflatable been declared? Are the brand and model consistent with the actual product? Is it for tennis rather than a toy? Has the subheading text of 9506.61 been checked?

How to look up the HS code for tennis balls? You can use the General Administration of Customs tariff inquiry system, enter the keyword 'tennis ball', or search by chapter 95 → heading 9506 → subheading 9506.61. You can also refer to the Explanatory Notes to the Harmonized System for the interpretation of 9506.61. How to distinguish tennis balls from toy balls? Tennis balls are specifically designed for the sport of tennis, meeting competition standards, with specific requirements for material and performance; toy balls are usually for children's play, without strict standards, and are classified under 9503. If tennis balls are used as pet toys, they are still classified as tennis balls, but the actual use should be declared. Can tennis rackets and tennis balls be classified under the same code? No. Tennis rackets are classified under 9506.51, and tennis balls under 9506.61. They have different subheadings and must be declared separately. How to declare unbranded tennis balls? Fill in 'No brand' in the brand column, and 'No model' or the specific item number in the model column. Ensure other elements such as material and use are accurately declared. What regulatory conditions are required for importing tennis balls? Generally, there are no special regulatory conditions for importing tennis balls, but they must comply with the Chinese national standard GB/T 22754-2008 (Tennis balls). For details, you can check the regulatory condition codes issued by the General Administration of Customs. How to check the export tax rebate for tennis balls? The export tax rebate rate should be checked according to the current year's tariff. You can refer to the export tax rebate rate database issued by the State Administration of Taxation, or consult the local tax authority. Note that the rebate rate may be adjusted. Are tennis balls and squash balls classified the same? Squash balls are classified under 9506.69 (other balls), while tennis balls are classified under 9506.61. They are different. Squash balls are usually smaller and have different elasticity, and need to be distinguished.