Chapter 95 covers toys, games and sports equipment, including playground equipment, table games, video game consoles, Christmas festive articles, fishing and hunting equipment, and various types of sports equipment. Goods in this chapter are mainly used for entertainment, leisure or sports activities, but attention must be paid to distinguishing them from Chapters 61-62 (textile clothing) and Chapters 84-85 (machinery and equipment). This chapter emphasizes the entertainment or sports function of goods rather than their material or manufacturing process, so classification requires first confirming whether the main use of the goods complies with the chapter notes. Heading 9506 covers general physical activities, gymnastics, athletics and other sports articles and equipment, including swimming articles, golf articles, table tennis articles, tennis articles, ice skates, roller skates, etc. However, this heading does not include toys of heading 9503, games of heading 9504, festive articles of heading 9505, nor fishing articles of heading 9507. Ice skates, as a type of sports article, are classified under this heading if they are designed for gliding sports. HS code 950670 is a six-digit subheading. The first 2 digits 95 represent Chapter 95 (toys, games and sports equipment). Digits 3-4, 06, represent heading 9506, i.e., general sports articles and equipment. Digits 5-6, 70, represent subheading 950670, specifically referring to ice skates and roller skates, including skates with ice blades and skates with wheels. When this subheading is further subdivided, some countries distinguish at the 8-10 digit level based on footwear material, wheel type, etc., but at the international level it is uniformly 950670. Ice skates are classified under 950670 rather than other subheadings of 9506 or Chapter 64 footwear because their core function is sports and entertainment, not footwear for daily wear. Chapter 64 footwear is intended for ordinary footwear, while ice skates have the nature of specialized sports equipment, and heading 9506 explicitly lists ice skates. Compared with other subheadings of 9506 (such as 950651 tennis rackets), ice skates are a separate subheading, so they must be classified under 950670.
Chapter
Chapter 95 covers toys, games and sports equipment, including playground equipment, table games, video game consoles, Christmas festive articles, fishing and hunting equipment, and various types of sports equipment. Goods in this chapter are mainly used for entertainment, leisure or sports activities, but attention must be paid to distinguishing them from Chapters 61-62 (textile clothing) and Chapters 84-85 (machinery and equipment). This chapter emphasizes the entertainment or sports function of goods rather than their material or manufacturing process, so classification requires first confirming whether the main use of the goods complies with the chapter notes.
Heading
Heading 9506 covers general physical activities, gymnastics, athletics and other sports articles and equipment, including swimming articles, golf articles, table tennis articles, tennis articles, ice skates, roller skates, etc. However, this heading does not include toys of heading 9503, games of heading 9504, festive articles of heading 9505, nor fishing articles of heading 9507. Ice skates, as a type of sports article, are classified under this heading if they are designed for gliding sports.
Digit Breakdown
HS code 950670 is a six-digit subheading. The first 2 digits 95 represent Chapter 95 (toys, games and sports equipment). Digits 3-4, 06, represent heading 9506, i.e., general sports articles and equipment. Digits 5-6, 70, represent subheading 950670, specifically referring to ice skates and roller skates, including skates with ice blades and skates with wheels. When this subheading is further subdivided, some countries distinguish at the 8-10 digit level based on footwear material, wheel type, etc., but at the international level it is uniformly 950670.
Classification Basis
Ice skates are classified under 950670 rather than other subheadings of 9506 or Chapter 64 footwear because their core function is sports and entertainment, not footwear for daily wear. Chapter 64 footwear is intended for ordinary footwear, while ice skates have the nature of specialized sports equipment, and heading 9506 explicitly lists ice skates. Compared with other subheadings of 9506 (such as 950651 tennis rackets), ice skates are a separate subheading, so they must be classified under 950670.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as "ice skates" or "roller skates", which must be consistent with the actual goods. Brand type: Fill in the brand name and type (such as no brand, domestic brand, foreign brand), used for customs intellectual property protection. Export preference status: State whether export tariff preferences are enjoyed, such as "export goods do not enjoy preferences in the final destination country". Use: Describe the main use of the commodity, such as "for sports and entertainment", "for competitive competitions". Upper material: Declare the main material of the upper, such as "synthetic leather", "textiles", "plastic". Wheel type: For roller skates, state the wheel material and arrangement, such as "PU wheels, inline". Brand (Chinese and foreign): Fill in the Chinese and foreign names of the brand; if there is no brand, fill in "none". Item number: Fill in the item number designated by the manufacturer or seller for easy identification. Customs declaration example:
Product name: Roller skates
Brand type: Foreign brand (United States)
Export preference status: Does not enjoy preferences
Use: For sports and entertainment
Upper material: Synthetic leather
Wheel type: PU wheels, inline 4 wheels
Brand: Rollerblade
Item number: RB-2024-01
Specifications and model: Adult model, sizes 40-45
Declaration element confirmation: This commodity is roller skates, used for recreational sports, classified under HS code 950670. Misclassifying ice skates under other subheadings of 9506, such as 950691 (general sports articles), ignoring their dedicated subheading. Both ice skates and roller skates are classified under 950670, but if they have ice blades, "ice blade skates" should be noted; roller skates should be noted as "roller skates". If ice skates have electronic components (such as a speedometer), they are still classified under 950670, but information on the electronic components must be declared.
Product name
The specific name of the declared commodity, such as "ice skates" or "roller skates", which must be consistent with the actual goods.
⚠️ Misreporting as "sports shoes" or "ice blade shoes", resulting in incorrect classification.
Brand type
Fill in the brand name and type (such as no brand, domestic brand, foreign brand), used for customs intellectual property protection.
⚠️ Omitting the brand or filling it in incompletely, such as writing only "no brand" when there is actually a trademark.
Export preference status
State whether export tariff preferences are enjoyed, such as "export goods do not enjoy preferences in the final destination country".
⚠️ Incorrectly selecting "enjoys preferences" but failing to provide a certificate of origin.
Use
Describe the main use of the commodity, such as "for sports and entertainment", "for competitive competitions".
⚠️ Filling in "daily wear", resulting in misclassification under Chapter 64.
Upper material
Declare the main material of the upper, such as "synthetic leather", "textiles", "plastic".
⚠️ False declaration of material, such as reporting plastic as leather.
Wheel type
For roller skates, state the wheel material and arrangement, such as "PU wheels, inline".
⚠️ Omitting wheel information, making it impossible to distinguish ice skates from roller skates.
Brand (Chinese and foreign)
Fill in the Chinese and foreign names of the brand; if there is no brand, fill in "none".
⚠️ Filling in only the foreign brand without providing the Chinese translation.
Item number
Fill in the item number designated by the manufacturer or seller for easy identification.
⚠️ The item number does not match the actual goods or is blank.
Example： Customs declaration example:
Product name: Roller skates
Brand type: Foreign brand (United States)
Export preference status: Does not enjoy preferences
Use: For sports and entertainment
Upper material: Synthetic leather
Wheel type: PU wheels, inline 4 wheels
Brand: Rollerblade
Item number: RB-2024-01
Specifications and model: Adult model, sizes 40-45
Declaration element confirmation: This commodity is roller skates, used for recreational sports, classified under HS code 950670.
Common Mistakes：
Misclassifying ice skates under other subheadings of 9506, such as 950691 (general sports articles), ignoring their dedicated subheading.
Both ice skates and roller skates are classified under 950670, but if they have ice blades, "ice blade skates" should be noted; roller skates should be noted as "roller skates".
If ice skates have electronic components (such as a speedometer), they are still classified under 950670, but information on the electronic components must be declared.
🎯 Classification Logic
The core basis for classification is the notes to HS Chapter 95 and the text of heading 9506. Ice skates must be for sports use and have a gliding function, whether with ice blades or wheels. If the goods are toy ice skates (such as miniature models), they are classified under 9503; if they are ordinary footwear with wheels attached but mainly used for daily walking, they may be classified under Chapter 64. Customs Administration classification decisions and WCO opinions emphasize that the classification of ice skates depends on whether their main function is sports and entertainment. 950300 Toys: Toy ice skates are reduced models or children's toys and do not have actual gliding function, whereas 950670 is real sports equipment. 640411 Sports footwear: 640411 is textile upper sports shoes, used for daily wear or general sports, without wheels or ice blades, whereas 950670 is specifically for gliding sports. 950691 General sports articles: 950691 covers other sports equipment such as fitness machines, whereas ice skates have a separate subheading 950670 and are classified there in priority. 950699 Other sports articles: 950699 is for sports articles not elsewhere specified; ice skates are already specified, so they are not classified here. 640219 Other rubber or plastic footwear: 640219 is ordinary footwear without gliding function, whereas 950670 has wheels or ice blades and is used for gliding. Does the commodity have wheels or ice blades and is it used for gliding sports? Is the commodity full-sized and not a toy model? Is the main use of the commodity sports and entertainment rather than daily wear? Has the possibility of Chapter 64 footwear been ruled out? Have customs classification decisions or advance classification rulings been checked?
Basis
The core basis for classification is the notes to HS Chapter 95 and the text of heading 9506. Ice skates must be for sports use and have a gliding function, whether with ice blades or wheels. If the goods are toy ice skates (such as miniature models), they are classified under 9503; if they are ordinary footwear with wheels attached but mainly used for daily walking, they may be classified under Chapter 64. Customs Administration classification decisions and WCO opinions emphasize that the classification of ice skates depends on whether their main function is sports and entertainment.
Confused Codes：
950300 - Toys
Toy ice skates are reduced models or children's toys and do not have actual gliding function, whereas 950670 is real sports equipment.
640411 - Sports footwear
640411 is textile upper sports shoes, used for daily wear or general sports, without wheels or ice blades, whereas 950670 is specifically for gliding sports.
950691 - General sports articles
950691 covers other sports equipment such as fitness machines, whereas ice skates have a separate subheading 950670 and are classified there in priority.
950699 - Other sports articles
950699 is for sports articles not elsewhere specified; ice skates are already specified, so they are not classified here.
640219 - Other rubber or plastic footwear
640219 is ordinary footwear without gliding function, whereas 950670 has wheels or ice blades and is used for gliding.
Self-Check：
✓ Does the commodity have wheels or ice blades and is it used for gliding sports?
✓ Is the commodity full-sized and not a toy model?
✓ Is the main use of the commodity sports and entertainment rather than daily wear?
✓ Has the possibility of Chapter 64 footwear been ruled out?
✓ Have customs classification decisions or advance classification rulings been checked?
❓ FAQ
How can I look up the HS code for ice skates? You can use the official website of the General Administration of Customs, an HS code inquiry platform, or consult a customs broker. Enter the keyword "ice skates" or "roller skates", and the system will show 950670. You can also consult Chapter 95 of the Import and Export Tariff. Are the HS codes for ice blade skates and roller skates the same? Yes, both are classified under 950670. However, when declaring, the type must be noted, such as "ice blade skates" or "roller skates", so that customs can distinguish them. Some countries subdivide at the 8-10 digit level. What is the tariff rate for ice skates? Tariff rates vary by country, trade agreement and country of origin, and are subject to adjustment. It is recommended to consult the latest Import and Export Tariff or use a customs tariff inquiry tool, subject to the actual declaration. What declaration elements are required for exporting ice skates? Product name, brand, use, upper material, wheel type, etc. must be declared. The specifics are subject to customs requirements; refer to the Customs of the People's Republic of China Standard Declaration Catalogue for Import and Export Commodities. How are ice skates with electronic components classified? If the electronic components only serve an auxiliary function (such as a speedometer), they are still classified under 950670. If the electronic components constitute the main function (such as electric roller skates), they may be classified under Chapter 85 and require specific analysis. Which code are children's toy ice skates classified under? If they are toy models without actual gliding function, they are classified under 950300. If they are real ice skates for children, they are still classified under 950670. What is the import customs clearance process for ice skates? General process: prepare documents (invoice, packing list, bill of lading), declare, pay taxes, inspect, release. Attention must be paid to classification, valuation and CCC certification (if applicable). How can I avoid incorrect classification of ice skates? Focus on confirming the function of the commodity: whether it is used for gliding sports. Keep product pictures and manuals. You can apply for advance classification or consult a professional customs broker to ensure the code is accurate.
Q: How can I look up the HS code for ice skates?
A: You can use the official website of the General Administration of Customs, an HS code inquiry platform, or consult a customs broker. Enter the keyword "ice skates" or "roller skates", and the system will show 950670. You can also consult Chapter 95 of the Import and Export Tariff.
Q: Are the HS codes for ice blade skates and roller skates the same?
A: Yes, both are classified under 950670. However, when declaring, the type must be noted, such as "ice blade skates" or "roller skates", so that customs can distinguish them. Some countries subdivide at the 8-10 digit level.
Q: What is the tariff rate for ice skates?
A: Tariff rates vary by country, trade agreement and country of origin, and are subject to adjustment. It is recommended to consult the latest Import and Export Tariff or use a customs tariff inquiry tool, subject to the actual declaration.
Q: What declaration elements are required for exporting ice skates?
A: Product name, brand, use, upper material, wheel type, etc. must be declared. The specifics are subject to customs requirements; refer to the Customs of the People's Republic of China Standard Declaration Catalogue for Import and Export Commodities.
Q: How are ice skates with electronic components classified?
A: If the electronic components only serve an auxiliary function (such as a speedometer), they are still classified under 950670. If the electronic components constitute the main function (such as electric roller skates), they may be classified under Chapter 85 and require specific analysis.
Q: Which code are children's toy ice skates classified under?
A: If they are toy models without actual gliding function, they are classified under 950300. If they are real ice skates for children, they are still classified under 950670.
Q: What is the import customs clearance process for ice skates?
A: General process: prepare documents (invoice, packing list, bill of lading), declare, pay taxes, inspect, release. Attention must be paid to classification, valuation and CCC certification (if applicable).
Q: How can I avoid incorrect classification of ice skates?
A: Focus on confirming the function of the commodity: whether it is used for gliding sports. Keep product pictures and manuals. You can apply for advance classification or consult a professional customs broker to ensure the code is accurate.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.