9506.21.80.00 - Parts and accessories 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9506.21.80.00, encompasses a variety of components and supplementary items specifically designed for use with sailboards. These include, but are not limited to, items such as sail battens, boom parts, mast extensions, fin systems, foot straps, and repair kits. The primary function of these goods is to facilitate the assembly, maintenance, or enhancement of sailboards, enabling users to participate in the sport of windsurfing.
It is crucial to distinguish this category from its sibling, 9506.21.40.00, which covers complete sailboards themselves. While sailboards are the primary equipment for windsurfing, this category exclusively pertains to the individual parts and accessories that are integral to their operation, repair, or customization. Therefore, a complete sailboard would be classified under 9506.21.40.00, whereas individual components like masts, booms, or sails would fall under 9506.21.80.00, provided they are presented as separate items or kits for sailboards.
As this is a leaf node, there are no further subdivisions within this specific HTS code. Classification under 9506.21.80.00 is determined by whether an item is specifically intended and manufactured for use as a part or accessory of a sailboard, and is not a complete sailboard itself. This principle ensures accurate tariff application for the diverse range of items associated with this specialized water sport.