HS code 9506.62 · UK third country duty rate
| HS code | 9506.62 |
|---|---|
| Classification | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof > Balls, other than golf balls and table-tennis balls > Inflatable balls |
| Duty rate | 2% |
| Import VAT | 20% on the value including duty and freight |
| Chapter | Toys, games and sports requisites |
| Last updated | 2026-09-06 |
Enter your shipment figures to estimate duty and import VAT.
Duty is applied to the customs value of the goods. For imports into the United Kingdom that normally means the price paid for the goods plus transport and insurance up to the UK border. Import VAT of 20% is then charged on that value plus the duty, so the two charges compound rather than being calculated separately on the invoice price.
Take a consignment of Inflatable balls bought for £1,000.00, with £150.00 of freight and insurance to the UK border. The customs value is £1,150.00. Duty at 2% adds £23.00. Import VAT at 20% is charged on the customs value plus the duty, which is £1,173.00, and comes to £234.60. The total landed cost before inland delivery is £1,407.60, of which £257.60 is payable to HMRC.
The rate shown is the third country duty, which applies where no preferential trade agreement and no tariff quota is claimed. China has no free trade agreement with the United Kingdom, so goods of Chinese origin are charged at this rate.
The same goods entering the United States are charged between 0% and 4.8% under the general (most favoured nation) column of the Harmonized Tariff Schedule. The United States splits this subheading into 2 national tariff lines, which is why a range can apply. That figure is the statutory base rate only: additional measures under Section 301 and Section 232 can apply on top of it depending on the country of origin and the date of entry, and are not included here.
This subheading sits in chapter 95, toys, games and sports requisites, under heading 9506. The full classification path is Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof → Balls, other than golf balls and table-tennis balls → Inflatable balls. The first six digits are the international Harmonized System code used by every member of the World Customs Organization, so they are the same in the United Kingdom, the United States and the European Union. Digits beyond the sixth are national extensions and differ between territories, which is why the duty payable can vary even when the six digit code is identical.