HS 950823 Dodge’em cars
Quick Answer: Dodge'em cars imported under HS 950823 enter the UK duty-free at 0.00%, the EU at 1.70% ad valorem, and the US at a Free rate under the MFN tariff, with a potential 35% rate also listed. This Harmonized System code specifically covers "dodgem" or "bumper" cars, commonly found in amusement parks and fairgrounds. Importers should be aware of potential variations in duty rates and any specific import regulations or licensing requirements that may apply in the destination country, which can be cross-referenced using resources like CustomTariffs. Understanding these rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508230000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508230000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508230000 | 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 950823 cover?
This subheading covers "Dodge'em cars," also known as bumper cars or dodgems, which are specifically designed for amusement park rides. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are self-propelled vehicles intended for use in amusement parks or fairgrounds, where participants steer them to bump into other cars. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on their function as amusement apparatus.
What falls outside HS 950823?
The following products are excluded from HS 950823: full-sized automobiles intended for road use, go-karts that are not specifically designed for amusement park circuits, and children's ride-on toys that are not part of a larger amusement ride system. Additionally, components or parts for dodge'em cars, if imported separately, would be classified under their respective HS codes, not as complete amusement apparatus.
What are common classification mistakes for HS 950823?
A common error is misclassifying individual components of a dodge'em car, such as motors or chassis, under this heading instead of their specific part classifications. Another mistake involves classifying electric ride-on toys for children that are not designed for amusement park rides under HS 950823. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 950823?
The correct procedure for classifying dodge'em cars under HS 950823 involves confirming that the product is indeed a self-propelled vehicle designed for amusement park rides. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify the precise wording of the subheading and any relevant explanatory notes. A thorough product description and technical specifications are essential for accurate classification.
How is the duty calculated for products under HS 950823?
A set of three "Bumper Cars" weighing a total of 1,500 kg and declared at a customs value of $30,000 USD would attract a US duty of $4,500. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 15% ad valorem, applied to the declared customs value ($30,000 USD × 0.15 = $4,500 USD). Note that specific weights or quantities might also be subject to additional duties depending on the exact tariff line.
Which trade agreements reduce duties for HS 950823?
Several free trade agreements may reduce the applicable duty rate for HS 950823, 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 reduced or Free duty rates for eligible goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
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FAQ
What are the primary classification criteria for HS code 9508.23 (Dodge'em cars)?
HS code 9508.23 specifically covers 'Dodge'em cars' which are a type of amusement ride. Key classification criteria include their design as self-propelled vehicles intended for use on a specialized track or arena, typically powered by an electric motor and controlled by the rider. They are distinct from road vehicles (Chapter 87) due to their specialized amusement purpose and operational environment. The WCO's Explanatory Notes to Chapter 95 provide further guidance on the scope of amusement rides.
What is the standard Most Favored Nation (MFN) duty rate for Dodge'em cars imported into the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 9508.23, covering Dodge'em cars, when imported into the United States is 3.5% ad valorem. This rate is sourced from the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS). Importers should consult the latest HTS for any potential amendments or specific product exclusions.
How is the duty calculated for Dodge'em cars, and can you provide an example?
The duty for Dodge'em cars under HS 9508.23 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 shipment of Dodge'em cars has a declared customs value of $50,000 and the MFN duty rate is 3.5%, the import duty would be $50,000 × 0.035 = $1,750. Importers must ensure accurate valuation and declare the correct HS code to avoid penalties.
Are there any preferential duty rates or trade agreements that could reduce the import duty for Dodge'em cars?
Preferential duty rates for HS code 9508.23 depend on the country of origin and applicable trade agreements. For instance, if Dodge'em cars are imported from a country with a Free Trade Agreement (FTA) with the importing nation, and they meet the rules of origin, the duty rate could be reduced or eliminated. For example, under the USMCA, goods originating from Canada or Mexico might benefit from preferential rates, potentially even 0.00% if specified. Importers must obtain a valid Certificate of Origin from the exporter to claim preferential treatment and consult the specific provisions of the relevant trade agreement.
What documentation is typically required when importing Dodge'em cars under HS code 9508.23?
When importing Dodge'em cars (HS 9508.23), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations, a certificate of origin may be necessary to claim preferential duty rates. Importers should also be prepared to provide product specifications, safety certifications, or any other documentation requested by customs authorities to verify compliance with import regulations and the correct HS classification.