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HTS Chapter 95

Toys, games and sports equipment — ruling case studies

Chapter 95 covers toys, games and sports equipment — including 'articles and equipment for general physical exercise' under heading 9506. The classification question importers hit most often is whether a product is genuinely exercise equipment or is really a covering, a textile, or a plastic article that happens to be used in a workout. As these case studies show, a mat you exercise on can read as equipment, while a mat you lay down to protect a floor does not — and how the goods are sold (as a set or separately) can change the answer too.

Case studies in this chapter
Other chapters

This is general educational information compiled from public CBP CROSS rulings to help importers understand classification reasoning, duty differences and compliance risks. It is not a formal HTS classification, customs-broker service, entry instruction, duty determination, or legal advice for any specific shipment. Final classification depends on a product's actual material, construction, use, accessories, invoice description, country of origin, and current legal status. Importers should confirm with a licensed customs broker or trade counsel, or request a binding ruling from CBP, before entry.