HS 950825 Water rides
Quick Answer: Water rides imported under HS 950825 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 HS code specifically covers amusement rides designed for water, such as water slides and wave pools, excluding simple inflatable water toys. Importers should be aware of potential variations in US duty rates based on specific product characteristics and origin. According to CustomTariffs data, careful classification is crucial to ensure accurate duty payments and compliance across different jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508250000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508250000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508250000 | 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 950825 cover?
This subheading covers water rides, which are amusement or entertainment attractions designed for use with water. According to the World Customs Organization's Harmonized System Explanatory Notes, this category includes structures such as water slides, wave pools, and other water-based amusement devices. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this, defining them as mechanical amusement devices specifically intended for water-based recreation, often found in amusement parks or water parks.
What falls outside HS 950825?
The following products are excluded from HS 950825: general swimming pools not designed as amusement rides, simple inflatable water toys, and watercraft not intended as amusement attractions. For instance, a standard above-ground swimming pool would be classified elsewhere, as would personal watercraft like jet skis. Similarly, simple water-filled play structures for toddlers that do not constitute a mechanical amusement ride are typically classified under other headings, such as those for toys.
What are common classification mistakes for HS 950825?
A common error is misclassifying large, complex water features that are not primarily designed as amusement rides. For example, elaborate artificial waterfalls or decorative fountains in public spaces, even if they involve water movement, do not fit the definition of a "water ride" under HS 9508.25. This often occurs due to a misunderstanding of the "amusement or entertainment" requirement stipulated by General Rule of Interpretation (GRI) 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 950825?
The correct procedure for classifying products under HS 950825 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. They should verify that the product is a mechanical amusement device specifically designed for water-based entertainment, and not a general swimming pool or water feature. Reviewing the Explanatory Notes from the WCO is also crucial for accurate determination.
How is the duty calculated for products under HS 950825?
A large fiberglass water slide, weighing 5,000 kg and declared at a customs value of $50,000 USD, would attract a US duty of $7,500. This is calculated using the U.S. Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 15% ad valorem (15% × $50,000 = $7,500). It is imperative to consult the current HTS for the precise rate applicable at the time of importation, as rates can change.
Which trade agreements reduce duties for HS 950825?
Several free trade agreements may reduce the applicable duty rate for HS 950825, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.
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FAQ
What are the import duty rates for HS code 9508.25 (Water rides)?
The Most Favored Nation (MFN) duty rate for HS code 9508.25, covering water rides, is 1.70% ad valorem in the United States. However, preferential rates may apply under various Free Trade Agreements (FTAs). For instance, goods originating from countries with an FTA with the US may benefit from reduced or eliminated duties. Importers should consult the Harmonized Tariff Schedule of the United States (HTSUS) and the specific FTA provisions to determine applicable rates. The EU TARIC system and the UK Trade Tariff provide similar detailed tariff information for those regions.
How is the duty for HS code 9508.25 calculated, and can you provide an example?
The duty for HS code 9508.25 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 water ride is valued at $100,000 and the MFN duty rate is 1.70%, the import duty would be $100,000 \times 0.0170 = $1,700. It is crucial to ensure accurate valuation as it directly impacts the duty amount. Some tariffs may also include specific duties or a combination of ad valorem and specific duties, so always verify the exact duty calculation method for the importing country.
What documentation is typically required when importing water rides under HS code 9508.25?
When importing water rides classified under HS code 9508.25, standard import documentation is required. This generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a customs entry summary. Depending on the country of import and the specific nature of the water ride (e.g., if it involves electrical components or specific safety standards), additional certifications, permits, or declarations related to safety, environmental compliance, or intellectual property may be necessary. Always consult the customs authority of the importing country for a comprehensive list.
Are there specific classification criteria that distinguish 'Water rides' (9508.25) from other amusement or recreational equipment?
Yes, HS code 9508.25 specifically covers 'Water rides' which are designed for amusement or entertainment purposes and utilize water as a primary element of their operation. This typically includes attractions like water slides, log flumes, wave pools, and other water-based amusement devices. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance on classification. If an item is primarily a watercraft for transport or a swimming pool structure not intended as a ride, it would likely be classified under a different HS code. The key is the primary function as an amusement ride involving water.
Which major trade agreements might offer preferential duty rates for water rides (HS 9508.25) into the United States?
Several major trade agreements could offer preferential duty rates for water rides (HS 9508.25) imported into the United States. These include agreements like the United States-Mexico-Canada Agreement (USMCA), which replaced NAFTA, and other bilateral FTAs with countries such as Australia, Chile, South Korea, and Singapore. To claim preferential treatment, importers must ensure the water rides meet the rules of origin stipulated in the relevant FTA and possess the required proof of origin documentation, typically a certificate of origin or a declaration on the invoice. Importers should verify the specific origin of their goods and consult the HTSUS, which details tariff treatment by country.