HS 950826 Water park amusements
Quick Answer: Water park amusements imported under HS 950826 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 product details. This classification covers a wide array of equipment specifically designed for water parks, such as water slides, wave pools, and interactive water play structures. Importers should be aware that the US duty rate can vary significantly, necessitating careful product specification. Exporters should consult the specific tariff schedules for each destination country. CustomTariffs aggregates this data to assist trade professionals in navigating these varied import requirements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508260000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508260000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508260000 | 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 950826 cover?
This subheading covers water park amusements, specifically designed structures and equipment intended for use in water parks. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses items like water slides, wave pools, lazy rivers, and associated artificial water features. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are large-scale, specialized installations for recreational water activities.
What falls outside HS 950826?
The following products are excluded from HS 950826: general swimming pool equipment such as filters, pumps, and standard pool ladders, which are typically classified under Chapter 84 or 90. Also excluded are inflatable toys or simple water games not constituting substantial amusement structures, and portable water-related recreational items. For instance, a simple inflatable raft or a water cannon for personal use would not fall under this subheading.
What are common classification mistakes for HS 950826?
A common error is misclassifying components or accessories of water park amusements separately from the main structure. According to General Rule of Interpretation (GRI) 3(b), goods put up in sets for retail sale are classified as if they consisted of the component which gives them their essential character; this principle can extend to complex amusement installations. Importers may also mistakenly classify individual water pumps or filtration systems under this heading instead of their respective headings in Chapter 84.
How should importers classify products under HS 950826?
The correct procedure for classifying products under HS 950826 involves a thorough examination of the product's design, intended use, and scale. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to explanatory notes from the WCO. Key considerations include whether the item is a substantial amusement structure designed for a water park environment, rather than a general recreational item.
How is the duty calculated for products under HS 950826?
A large fiberglass water slide, weighing 5,000 kg and declared at a customs value of $100,000 USD, would attract a US duty of $10,000. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 10% ad valorem (10% × $100,000 = $10,000). Note that specific rates can vary significantly by country and may include other taxes or fees beyond the basic ad valorem duty.
Which trade agreements reduce duties for HS 950826?
Several free trade agreements may reduce the applicable duty rate for HS 950826, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods can achieve a duty rate of Free. The top origin countries benefiting from this preference are typically Canada and Mexico. To claim this preference, a valid origin declaration or certificate is required, depending on the specific requirements of US Customs and Border Protection for USMCA claims.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 950826, 'Water park amusements'?
The import duty rates for HS code 950826 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may also apply. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The World Customs Organization (WCO) provides the foundational HS Nomenclature, but national tariff schedules detail the specific rates.
How is the import duty for water park amusements (HS 950826) calculated, and can you provide an example?
Import duty is typically calculated as a percentage of the item's value (ad valorem) or based on a specific unit (specific duty), or a combination of both. For HS 950826, if the duty is ad valorem, the calculation is: Duty Amount = (Customs Value of Goods × Duty Rate). For instance, if a shipment of water park amusements has a customs value of $100,000 and the applicable duty rate is 1.70%, the duty would be $100,000 × 0.0170 = $1,700. Importers must ensure they have accurate customs valuations and understand whether the duty is ad valorem, specific, or a compound rate.
What classification criteria distinguish items under HS 950826 ('Water park amusements') from other amusement or recreational equipment?
HS code 950826 specifically covers 'Water park amusements'. This generally includes large, complex structures and equipment designed for use in water parks, such as water slides, wave-making machines, lazy river systems, and associated interactive water features. The key distinguishing factor is their primary design and intended use within a water park environment, often involving the controlled flow and containment of large volumes of water for recreational purposes. Items that are general amusement rides not specifically designed for water parks, or smaller water-related recreational items not integrated into a park's infrastructure, may fall under different HS codes.
Are there specific documentation requirements for importing water park amusements under HS 950826?
Yes, importing water park amusements under HS 950826 typically requires comprehensive documentation. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially an import declaration. Depending on the importing country's regulations and the nature of the amusement equipment, additional documents may be necessary, such as certificates of origin, safety compliance certificates, or specific permits related to amusement rides or water systems. Importers should consult the customs authority of the destination country for a complete list of required documents.
Do common trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for HS 950826?
Trade agreements can indeed offer preferential duty rates for goods classified under HS 950826. For example, if water park amusements are manufactured in a country that is party to an agreement like the United States-Mexico-Canada Agreement (USMCA) or a free trade agreement the European Union has with a partner country, and they meet the rules of origin stipulated in that agreement, they may qualify for reduced or zero duty rates upon import into the US, Canada, Mexico, or the EU, respectively. Importers must verify the origin of their goods and ensure compliance with the specific rules of origin for the relevant trade agreement. Consulting resources like the USITC's Harmonized Tariff Schedule, the EU's TARIC database, or the UK Trade Tariff will provide details on preferential rates.