HS 950821 Amusement park rides and water park amusements
Quick Answer: Amusement park rides and water park amusements imported under HS 950821 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates of Free or 35% ad valorem depending on the specific item and trade agreement. This classification covers mechanical rides, water slides, and other attractions designed for entertainment in amusement parks and water parks. Importers and customs brokers should note the significant duty rate disparity for the US market, requiring careful verification of the specific sub-classification and applicable trade preferences. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508210000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508210000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 950821 cover?
This subheading covers amusement park rides and water park amusements, as defined by the World Customs Organization (WCO) Harmonized System (HS) Explanatory Notes. This includes mechanical rides such as roller coasters, carousels, and Ferris wheels, as well as water-based attractions like water slides and wave pools. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system confirm that these are designed for entertainment and recreation within dedicated amusement or water parks.
What falls outside HS 950821?
The following products are excluded from HS 950821: general playground equipment not specifically designed for amusement parks (e.g., standalone swings or slides for public parks), coin-operated amusement machines (classified under 9504), and sporting goods or equipment. For instance, a large inflatable obstacle course intended for general outdoor use would not fall under this subheading, nor would a portable bouncy castle for private parties, which might be classified elsewhere based on its specific characteristics and intended use.
What are common classification mistakes for HS 950821?
A common error is misclassifying large, complex mechanical structures that are intended for amusement park use but are not inherently "rides" or "amusements" in the typical sense, such as elaborate themed architectural elements or stage sets. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify components of rides separately if they are imported unassembled, failing to recognize that complete amusement rides, even if disassembled for transport, should be classified as a whole.
How should importers classify products under HS 950821?
The correct procedure for classifying products under HS 950821 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must consult the official HS Nomenclature, relevant national tariff schedules (e.g., USITC HTS, UK Trade Tariff), and any available Explanatory Notes. Key considerations include whether the item is specifically designed for entertainment in an amusement or water park setting and its mechanical or water-based nature for recreational purposes.
How is the duty calculated for products under HS 950821?
A large roller coaster assembly weighing 50,000 kg and declared at a customs value of $2,000,000 USD would attract a US duty of $100,000. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem (5.0% × $2,000,000 = $100,000). This specific rate applies to goods not otherwise specified and not eligible for preferential treatment, as published in the HTSUS.
Which trade agreements reduce duties for HS 950821?
Several free trade agreements may reduce the applicable duty rate for HS 950821, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible amusement rides originating from Canada or Mexico can be imported duty-free. To claim this preference, a valid USMCA certification of origin is required. For goods originating from developing countries under the Generalized System of Preferences (GSP), duties may also be reduced or eliminated, requiring a GSP Form A. The specific documentation and eligibility criteria vary by country and agreement.
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FAQ
What are the typical import duty rates for HS code 9508.21, covering amusement park rides and water park amusements?
The Most Favored Nation (MFN) duty rate for HS code 9508.21 in the United States is 3.5% ad valorem. For example, if an amusement park ride is valued at $100,000, the import duty would be $3,500 (3.5% of $100,000). Preferential rates may apply under Free Trade Agreements, such as the USMCA, where certain goods may enter duty-free. Always consult the Harmonized Tariff Schedule of the United States (HTSUS) for the most current and specific rates applicable to your import.
What specific criteria define an item as an 'amusement park ride or water park amusement' under HS code 9508.21?
HS code 9508.21 covers mechanical rides and devices designed for entertainment and amusement in amusement parks, theme parks, and water parks. Key classification criteria include the primary purpose of the item (entertainment and amusement), its typical location of use (amusement or water park), and its mechanical operation. Items excluded would be general playground equipment not specifically designed for park-style amusement, or stationary attractions. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the scope of this heading.
Are there any specific documentation requirements beyond a commercial invoice and bill of lading for importing amusement park rides under HS 9508.21?
While a commercial invoice, bill of lading, and packing list are standard, importers of amusement park rides may need to provide additional documentation to customs authorities. This can include manufacturer's specifications, technical drawings, safety certifications (especially if the ride is considered a machine or vehicle), and proof of origin to claim preferential duty rates. For new equipment, compliance with relevant safety standards in the importing country is crucial. Consult U.S. Customs and Border Protection (CBP) guidelines for detailed requirements.
How do trade agreements, like the USMCA, impact the duty calculation for amusement park rides classified under HS 9508.21?
Trade agreements can significantly reduce or eliminate import duties. For instance, if an amusement park ride manufactured in Canada or Mexico qualifies as originating under the United States-Mexico-Canada Agreement (USMCA), it may be eligible for duty-free entry into the United States. To claim this benefit, importers must possess a valid Certificate of Origin and ensure the goods meet the specific rules of origin outlined in the agreement. This would mean a duty calculation of $0, compared to the standard 3.5% MFN rate.
Can you provide an example of how the ad valorem duty for HS 9508.21 is calculated, assuming a standard MFN rate?
Certainly. Let's assume an importer is bringing in a new water slide system classified under HS 9508.21. The declared value of the water slide system on the commercial invoice is $500,000 USD. The standard Most Favored Nation (MFN) duty rate for this classification in the U.S. is 3.5% ad valorem. The duty calculation would be: Duty = Value × Duty Rate. Therefore, Duty = $500,000 × 0.035 = $17,500. The importer would be liable for $17,500 in import duties.