HS 950824 Motion simulators and moving theatres

Quick Answer: Motion simulators and moving theatres imported under HS 950824 enter the UK at 0.00%, the EU at 1.70% ad valorem, and the US at a rate of Free or 35% ad valorem depending on specific circumstances. This classification covers amusement park attractions designed to simulate motion, often featuring synchronized visual and audio elements to create an immersive experience. Importers should carefully review the US tariff schedule for specific product applicability and potential duty rates. According to CustomTariffs data, variations in US duty rates highlight the importance of precise product description for accurate classification.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9508240000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9508240000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9508240000 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 950824 cover?

This subheading covers motion simulators and moving theatres, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. These are typically amusement or entertainment devices that simulate movement, often in conjunction with visual displays, to create an immersive experience for users. Official definitions, such as those found in the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, clarify that this category includes specialized equipment designed for entertainment purposes that replicate motion and sensory input.

What falls outside HS 950824?

The following products are excluded from HS 950824: simple amusement rides that do not incorporate sophisticated motion simulation technology, such as carousels or Ferris wheels, and general-purpose simulators used for training purposes (e.g., flight simulators for pilot training, which are classified elsewhere). Also excluded are static displays or exhibits that do not involve simulated movement, and individual components of these systems unless imported as complete units for assembly.

What are common classification mistakes for HS 950824?

A common error is misclassifying complex amusement park rides that may have some moving elements but lack the sophisticated motion simulation technology characteristic of this subheading. For instance, a ride that merely rotates or ascends might be incorrectly classified here. According to General Interpretative Rule 1, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the primary function and technological sophistication of the device are paramount.

How should importers classify products under HS 950824?

The correct procedure for classifying products under HS 950824 involves a thorough examination of the product's technical specifications and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and compare the product's features against the descriptive text of heading 9508 and its subheadings. Verification of the WCO Explanatory Notes can also provide crucial clarification.

How is the duty calculated for products under HS 950824?

A "Simulated Space Adventure" moving theatre, with a declared customs value of $150,000 USD, would attract a US duty of $15,000. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($150,000 USD × 10% = $15,000 USD). This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS code 9508.24.0000.

Which trade agreements reduce duties for HS 950824?

Several free trade agreements may reduce the applicable duty rate for HS 950824, 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.

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Which HS Codes Are Related?

HS 950840 HS 950810 HS 950830 HS 950821 HS 950826 HS 950822

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

FAQ

What are the typical import duty rates for HS code 9508.24 (Motion simulators and moving theatres)?

The Most Favored Nation (MFN) duty rate for HS code 9508.24, covering motion simulators and moving theatres, is 1.70% ad valorem in the United States. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA) may be eligible for duty-free entry, provided all USMCA rules of origin are met. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) and relevant FTA text for precise rates and eligibility.

How is the duty for HS code 9508.24 calculated? Can you provide an example?

The duty for HS code 9508.24 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if a motion simulator is valued at $50,000 USD and the MFN duty rate is 1.70%, the calculated duty would be: $50,000 (Value) × 0.0170 (Duty Rate) = $850.00 USD. Importers and customs brokers must ensure the declared value is accurate and includes all elements as per customs regulations (e.g., cost, insurance, freight).

What are the key classification criteria for goods falling under HS code 9508.24?

HS code 9508.24 specifically covers 'Motion simulators and moving theatres'. The primary classification criterion is that the apparatus must simulate motion and be designed for entertainment or training purposes, often involving visual and auditory components to create an immersive experience. This distinguishes them from simpler amusement machines or static simulators. The WCO's Explanatory Notes to the Harmonized System provide further guidance on the scope of Chapter 95, which covers toys, games, sports requisites, and amusement or entertainment articles.

What documentation is typically required when importing motion simulators and moving theatres under HS code 9508.24?

When importing goods classified under HS code 9508.24, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific nature of the simulator (e.g., if it involves complex electronics or safety features), additional documentation may be necessary. This could include certificates of origin to claim preferential duty rates, product safety certifications, or specific declarations related to the intended use (e.g., commercial amusement vs. private use). Importers should consult the customs authority of the importing country for a comprehensive list.

Which trade agreements commonly offer preferential duty rates for HS code 9508.24, and what are the general requirements?

Several trade agreements can offer preferential duty rates for HS code 9508.24. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) is a prime example, potentially allowing for duty-free entry if the goods meet the specific rules of origin outlined in the agreement. Other agreements, such as those with Australia or Singapore, might also provide reduced or zero duties. The general requirement for claiming preferential treatment under any trade agreement is that the goods must originate in a partner country and meet the agreement's specific rules of origin, which often involve a regional value content (RVC) threshold or a change in tariff classification (CTC). A valid Certificate of Origin or other proof of origin acceptable to the importing country's customs authority is usually mandatory.