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This heading covers :
(A) Articles and equipment for general physical exercise, gymnastics or athletics, e.g., :
Trapeze bars and rings; horizontal and parallel bars; balance beams, vaulting horses; pommel horses; spring boards; climbing ropes and ladders; wall bars; Indian clubs; dumb-bells and bar-bells; medicine balls; rowing, cycling and other exercising apparatus; chest expanders; hand grips; starting blocks; hurdles; jumping stands and standards; vaulting poles; landing pit pads; javelins, discuses, throwing hammers and putting shots; punch balls (speed bags) and punch bags (punching bags); boxing or wrestling rings; assault course climbing walls. (B) Requisites for other sports and outdoor games (other than toys presented in sets, or separately, of heading 95.03), e.g. : (1) Snow-skis and other snow-ski equipment, (e.g., ski-fastenings (ski-bindings), ski brakes, ski poles). (2) Water-skis, surf-boards, sailboards and other water-sport equipment, such as diving stages (platforms), chutes, divers' flippers and respiratory masks of a kind used without oxygen or compressed air bottles, and simple underwater breathing tubes (generally known as "snorkels") for swimmers or divers. (3) Golf clubs and other golf equipment, such as golf balls, golf tees. (4) Articles and equipment for table-tennis (ping-pong), such as tables (with or without legs), bats (paddles), balls and nets. (5) Tennis, badminton or similar rackets (e.g., squash rackets), whether or not strung. (6) Balls, other than golf balls and table-tennis balls, such as tennis balls, footballs, rugby balls and similar balls (including bladders and covers for such balls); water polo, basketball and similar valve type balls; cricket balls. (7) Ice skates and roller skates, including skating boots with skates attached. (8) Sticks and bats for hockey, cricket, lacrosse, etc.; chistera (jai alai scoops); pucks for ice hockey; curling stones. (9) Nets for various games (tennis, badminton, volleyball, football, basketball, etc.). (10) Fencing equipment : fencing foils, sabres and rapiers and their parts (e.g., blades, guards, hilts and buttons or stops), etc. (11) Archery equipment, such as bows, arrows and targets. (12) Equipment of a kind used in children's playgrounds (e.g., swings, slides, see-saws and giant strides). (13) Protective equipment for sports or games, e.g., fencing masks and breast plates, elbow and knee pads, cricket pads, shin-guards, ice hockey pants with built-in guards and pads. (14) Other articles and equipment, such as requisites for deck tennis, quoits or bowls; skate boards; racket presses; mallets for polo or croquet; boomerangs; ice axes; clay pigeons and clay pigeon projectors; bobsleighs (bobsleds), luges and similar non-motorised vehicles for sliding on snow or ice. (C) Swimming pools and paddling pools. The heading excludes : (a) Strings for lawn tennis and other rackets (Chapter 39, heading 42.06 or Section XI). (b) Sports bags and other containers of heading 42.02, 43.03 or 43.04. (c) Sports gloves, mittens and mitts (generally heading 42.03). (d) Enclosure nets, and net carrying-bags for footballs, tennis balls, etc. (generally heading 56.08). (e) Sports clothing of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (e.g., fencing clothing or soccer goalkeeper jerseys). (f) Sails for boats, sailboards or landcraft, of heading 63.06. (g) Sports footwear (other than ice or roller skating boots with skates attached) of Chapter 64 and sports headgear of Chapter 65. (h) Walking-sticks, whips, riding-crops and the like (heading 66.02), and parts thereof (heading 66.03). (ij) Sports craft (such as marine jets, canoes and skiffs) and sports vehicles (other than bobsleighs (bobsleds), toboggans and the like), of Section XVII. (k) Frogmen's and other goggles (heading 90.04). (l) Electro-medical apparatus and other instruments and appliances of heading 90.18. (m) Mechano-therapy appliances (heading 90.19). (n) Breathing appliances of a kind used with oxygen or compressed air bottles (heading 90.20). (o) Articles for sports purposes of Chapter 91. (p) Bowling requisites of all kinds (including automatic bowling alley equipment) and other equipment for parlour, table or funfair games (heading 95.04).
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clhs@clhs.co.kr 
070-4214-8300