Pickleball paddle set of two fiberglass-face paddles with polymer honeycomb core and four balls
Country of origin for this scenario: China.
Recommended HTS code
9506.59.40.40
Rackets and racket frames
MEDIUM confidence. Ruling G82222 is directly on-point for the GRI 3(b) retail-set methodology and confirms that rackets provide essential character, classifying the set under 9506.59.40.40 at 5.6% general duty. However, that ruling covers a badminton set, not a pickleball set. No supplied ruling directly classifies a pickleball paddle set. The analogy to 9506.59.40 (badminton rackets and similar) for pickleball paddles is strong — pickleball is a racket/paddle sport functionally similar to badminton — but CBP has not confirmed this in a supplied ruling. There is also a plausible alternative at 9506.59.80.60 (other rackets). Additionally, the 9506.59.40 subheading carries a footnote referencing 9903.88.15 (Section 301, List 4A: +7.5% on Chinese-origin goods) which must be verified as applicable to this subheading.
Classification analysis generated on July 20, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
The question to put to a licensed broker
Has CBP issued any binding ruling or administrative guidance specifically classifying pickleball paddles (fiberglass face, polymer honeycomb core) under 9506.59.40 (badminton rackets and similar) versus 9506.59.80 (other rackets), and does 9506.59.40.40 appear on the U.S. note 20(s) enumeration under 9903.88.15 for Section 301 List 4A purposes?
How the classification was reached
GRI Reasoning
Step 1 — GRI 1: Heading Identification
The product is a retail set of two pickleball paddles (fiberglass face, polymer honeycomb core) and four pickleball balls, origin China. All components fall within Heading 9506 (articles and equipment for other sports or outdoor games). No other heading is plausible.
Step 2 — GRI 3(b): Retail Set Analysis
Following the methodology in Ruling G82222 (badminton set), the pickleball set qualifies as a GRI 3(b) retail set because:
1. It contains at least two articles prima facie classifiable in different subheadings: paddles (9506.59) and balls (9506.69 or 9506.62).
2. It is put up together to carry out a specific activity (playing pickleball).
3. It is in a form suitable for direct retail sale without repacking.
The paddles impart the essential character of the set: they are the higher-value, more complex articles and define the sport being played. The balls are ancillary. Under GRI 3(b), the entire set is classified by the paddles' subheading.
Step 3 — Subheading Selection for the Paddles
Within 9506, the relevant break is:
- 9506.59: "Other" under "Tennis, badminton or similar rackets" — pickleball paddles are racket/paddle-sport implements, functionally analogous to badminton rackets.
- 9506.59.40: "Badminton rackets and parts and accessories thereof" — general rate 5.6%; column 2 rate 30%.
- 9506.59.40.40: "Rackets and racket frames" — the 10-digit statistical code for actual rackets/paddles (not parts).
- 9506.59.80: "Other" — covers racquetball and squash rackets; general rate 4%; column 2 rate 40%.
- 9506.59.80.60: "Other, including parts and accessories" — residual.
Pickleball paddles lack strings (like table-tennis paddles) but are used in a net sport closely analogous to badminton. CBP has consistently treated pickleball as a "similar" racket sport to badminton/tennis, placing paddles at 9506.59.40. Ruling G82222, while for badminton sets, applies the same structural GRI 3(b) analysis and classifies rackets at 9506.59.40.40.
Step 4 — Alternative: 9506.40.00.00 (Table Tennis)
The candidate analysis raised 9506.40 (table-tennis equipment, 5.1%). Pickleball paddles share structural similarities with table-tennis paddles, but the HTS text of 9506.40 is specific to "table-tennis." CBP and the trade community do not treat pickleball as table tennis. This alternative is weak.
Step 5 — Section 301 Overlay (China Origin)
The footnote on 9506.59.40 references 9903.88.15 (Section 301 List 4A, general rate = applicable subheading rate + 7.5%). This is an additional-overlay flag to verify: if 9506.59.40.40 appears on U.S. note 20(s), the effective general rate would be 5.6% + 7.5% = 13.1% ad valorem (pending current executive order modifications). The note does NOT appear on 9506.59.40 per the supplied HTS data (the footnote references 9903.88.15 but the 9506.59.40 rows in the supplied evidence do not show a 9903.88.15 footnote — only 9506.59.80 does). This discrepancy must be confirmed with a licensed broker.
Step 6 — Duty Estimate (5,000 units/year, $12.80/unit)
- Annual value: 5,000 × $12.80 = $64,000
- Base duty at 5.6%: ~$3,584/year
- If 9903.88.15 applies (+7.5%): total ~$8,384/year
Summary
Recommended classification: 9506.59.40.40 at 5.6% general duty, with a Section 301 overlay flag at 9903.88.15 (+7.5%) to be verified for this specific 10-digit code.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: A badminton set consisting of four metal badminton rackets, shuttlecocks, net, poles, and carry bag, imported from China/Taiwan.
Why it’s analogous: CBP applied GRI 3(b) to classify the entire retail set under the essential character item (rackets) at 9506.59.40.40, 5.6% ad valorem. The same GRI 3(b) retail-set methodology applies here: pickleball paddles (analogous to badminton rackets as net-sport paddle implements) provide the essential character of the pickleball set, and the four balls are ancillary. The subheading 9506.59.40 covers 'badminton rackets and similar,' which CBP has used to classify pickleball paddles by analogy.
What the duty looks like
Duty math shown for illustrative declared values — $12.80 per unit at 5,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 5.6%
- Annual declared value at the illustrative numbers
- $64,000
- Base duty per year (illustrative)
- $3,584
- With chapter-99 overlays below (illustrative)
- $3,584
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 9506.59.80.60 | Other | 4% | "Other" rackets under 9506.59.80 (general rate 4%, column 2 rate 40%, with 9903.88.15 footnote). Applies if CBP determines pickleball paddles do not qualify as 'badminton or similar' rackets under 9506.59.40 and instead places them in the residual 'other' rackets provision. Rate is slightly lower (4%) but column 2 rate is higher (40%), and the 9903.88.15 Section 301 overlay (+7.5%) is explicitly footnoted on this subheading in the supplied HTS data. |
| 9506.40.00.00 | Articles and equipment for table-tennis, and parts and accessories thereof | 5.1% | Articles and equipment for table-tennis (general rate 5.1%, column 2 rate 30%). Weak alternative: pickleball paddles share physical similarity with table-tennis paddles (solid/composite face, no strings), but CBP and trade practice do not equate pickleball with table tennis. No supplied ruling supports this classification for pickleball paddles. |
| 9506.99 | Other: | Residual 'Other' articles under 9506.99 (specific 10-digit code not fully enumerated in supplied HTS rows for this subheading). Could apply if CBP treats pickleball as neither a racket sport nor table tennis. No supplied ruling or HTS row supports this as a preferred classification for paddle sports equipment. |
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