Sports Equipment Set from Canada
Personal golf clubs, tennis racquets, and fitness gear taken abroad for recreational use by returning resident. Exempt as personal effects under HTS 9804.00.45 when accompanying owner.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Show usage wear on equipment; reasonable quantities only
• Pack securely
• Declare all items