HS 950822 Carousels, swings and roundabouts

Quick Answer: Carousels, swings, and roundabouts imported under HS 9508.22 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 35% ad valorem. This Harmonized System (HS) code specifically covers amusement park rides such as carousels, swings, and roundabouts. Importers and customs brokers should be aware of these varying duty rates across major markets. CustomTariffs aggregates this tariff data, highlighting the importance of verifying the applicable rate based on the destination country to ensure accurate customs declarations and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9508220000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9508220000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9508220000 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?

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What products does HS 950822 cover?

This subheading covers "Carousels, swings and roundabouts" as specified by the World Customs Organization's Harmonized System Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to amusement rides designed for circular motion (carousels, roundabouts) and swinging motion (swings), typically found in amusement parks, fairs, or recreational areas. These are generally self-contained mechanical amusement devices.

What falls outside HS 950822?

The following products are excluded from HS 950822: individual playground equipment like single swings not part of a larger amusement ride (often classified under 9506), inflatable amusement structures (typically 950890), and static decorative items. For instance, a standalone park bench with a swing function would not be classified here, nor would large, complex theme park attractions that are custom-built and not considered standard carousels or roundabouts.

What are common classification mistakes for HS 950822?

A common error is misclassifying individual components or parts of carousels and roundabouts separately, rather than classifying the complete amusement ride under 950822, as per General Rule of Interpretation (GRI) 2(a) for unassembled or incomplete goods. Another mistake is classifying very large, custom-built amusement structures that may have unique functionalities beyond simple rotation or swinging, potentially leading to classification under other headings in Chapter 95 or even other chapters.

How should importers classify products under HS 950822?

The correct procedure for classifying amusement rides under HS 950822 involves a thorough examination of the product's primary function and design. Importers and customs brokers must consult the official HS Explanatory Notes and relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff. Confirming that the item is a carousel, swing, or roundabout intended for amusement purposes is crucial, and if it's an unassembled ride, it should be classified as the complete article.

How is the duty calculated for products under HS 950822?

A carousel weighing 5,000 kg and declared at a customs value of $50,000 USD would attract a US duty of $2,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($50,000 USD × 0.05 = $2,500.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 950822?

Several free trade agreements may reduce the applicable duty rate for HS 950822, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from certain developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required by US Customs and Border Protection.

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Which HS Codes Are Related?

HS 950821 HS 950830 HS 950826 HS 950825 HS 950824 HS 950840

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 950822 (Carousels, swings, and roundabouts)?

The Most Favored Nation (MFN) duty rate for HS code 950822 is 1.70% ad valorem in the United States. However, preferential duty rates may apply under various trade agreements. For instance, goods originating from Canada or Mexico under the USMCA may be eligible for duty-free entry (0.00%). Importers should always verify the specific origin of the goods and consult the relevant trade agreement schedules for precise tariff treatment. The EU TARIC system and the UK Trade Tariff also provide specific rates for these goods within their respective jurisdictions, which can differ from US rates.

How is the duty calculated for HS 950822, and can you provide an example?

The duty for HS code 950822 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a carousel is imported into the US with a declared customs value of $50,000 and the MFN duty rate of 1.70% applies, the duty would be calculated as: $50,000 (value) × 0.0170 (duty rate) = $850.00. This amount is then paid to customs. If a preferential rate applies, such as 0.00% under USMCA, the duty would be $0.00.

What specific criteria define goods classified under HS code 950822?

HS code 950822 covers 'Carousels, swings and roundabouts' specifically designed for amusement. This means the primary function of the item must be for entertainment or recreation, typically found in amusement parks, fairs, or similar venues. Items that might resemble these but are designed for other purposes (e.g., playground equipment for general public parks not primarily for amusement rides, or industrial machinery) would likely be classified elsewhere. The World Customs Organization (WCO) Explanatory Notes provide further guidance on the scope of this heading.

What documentation is typically required for importing goods classified under HS 950822?

Standard import documentation is required for HS code 950822, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must provide a detailed description of the amusement ride to confirm its classification. Depending on the country of import and any claimed preferential treatment, a Certificate of Origin may be necessary. Safety certifications or compliance documents related to amusement rides might also be requested by customs authorities to ensure public safety standards are met.

Which common trade agreements might offer preferential duty rates for HS code 950822, and how can importers verify eligibility?

Several trade agreements can offer preferential duty rates for HS code 950822. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free entry (0.00%) for qualifying goods. Other agreements, such as those with Australia or Singapore, might also offer reduced rates. To verify eligibility, importers must ensure the goods meet the Rules of Origin stipulated in the specific trade agreement. This typically involves obtaining a Certificate of Origin from the exporter and confirming that the goods have undergone sufficient production or processing within the partner country. Consulting the official text of the trade agreement or a customs broker is essential for accurate determination.