HS 950830 Fairground amusements
Quick Answer: Fairground amusements imported under HS 950830 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 encompasses a variety of equipment designed for amusement purposes at fairgrounds, amusement parks, and similar venues, including rides, carousels, and other mechanical attractions. Importers should be aware of potential variations in duty rates based on the specific country of import and the most-favored-nation (MFN) status. According to CustomTariffs data, careful classification is crucial to ensure accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508300000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508300000 | 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 950830 cover?
This subheading covers "Fairground amusements," as defined by the World Customs Organization's Harmonized System Nomenclature. This includes mechanical rides, such as roller coasters, carousels, and Ferris wheels, as well as other attractions designed for entertainment at fairs, amusement parks, and similar venues. The USITC's Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are complete amusement installations or major components thereof, intended for public amusement.
What falls outside HS 950830?
The following products are excluded from HS 950830: general amusement equipment not specifically designed for fairgrounds, such as children's playground equipment (typically classified under 9508.90), coin-operated amusement machines (classified under 9504.90), and portable structures or tents used for entertainment purposes but not integral to a mechanical amusement ride. For instance, a simple bouncy castle not permanently installed would likely fall under a different heading.
What are common classification mistakes for HS 950830?
A common error is misclassifying individual components or spare parts of fairground amusements separately from the complete installation, especially when imported alongside the main ride. According to General Rule of Interpretation (GRI) 2(a), an incomplete or unfinished article is classified as if it were the complete article if it has the essential character of the complete article. Importers may also incorrectly classify smaller, non-mechanical amusement devices under this heading instead of more specific headings for toys or games.
How should importers classify products under HS 950830?
The correct procedure for classifying products under HS 950830 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must determine if the item is a complete fairground amusement or a substantial part thereof, intended for public entertainment. Consulting the official HS Explanatory Notes, national tariff schedules like the USITC HTS or UK Trade Tariff, and potentially seeking a binding ruling from customs authorities are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 950830?
A "Vortex" roller coaster section, declared at a customs value of $500,000 USD, would attract a US duty of $25,000 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: $500,000 (declared value) × 0.05 (duty rate) = $25,000 (duty amount). This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 950830?
Several free trade agreements may reduce the applicable duty rate for HS 950830, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying fairground amusements originating from Canada or Mexico can enter the US duty-free. To claim this preference, a valid origin declaration or certificate of origin, as specified by US Customs and Border Protection, is required. The preferential rate is 0% ad valorem for eligible goods.
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FAQ
What are the typical import duty rates for HS code 950830 (Fairground amusements)?
The import duty rates for HS code 950830, covering fairground amusements, vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. However, other countries may have different rates. For instance, the UK Trade Tariff lists a duty rate of 1.70% for goods originating from non-EU countries. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable duty rate.
How is the duty for HS code 950830 calculated, and can you provide an example?
The duty calculation for HS code 950830 typically depends on whether the duty is ad valorem (based on value) or specific (based on quantity), or a combination. For example, if a country applies a 3.5% ad valorem duty on fairground amusements and an importer brings in a consignment valued at $10,000, the duty would be calculated as 3.5% of $10,000, which equals $350. If there were also a specific duty component, such as $10 per unit, and 50 units were imported, an additional $500 would be due. Always verify the exact calculation method and any applicable taxes or fees.
What are the classification criteria for goods falling under HS code 950830?
HS code 950830 specifically covers 'Fairground amusements; amusement park attractions; travelling circuses; travelling menageries; and, in general, other fairground attractions'. This includes items such as roller coasters, carousels, Ferris wheels, and other mechanical rides or attractions designed for public entertainment at fairs, amusement parks, or as travelling attractions. The key criterion is their primary use as entertainment attractions in a fairground or similar setting. Goods not intended for such use, even if entertaining, would likely be classified elsewhere.
Are there any preferential duty rates available for HS code 950830 under trade agreements?
Yes, preferential duty rates may be available for HS code 950830 depending on the origin of the goods and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries that are part of the European Union's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with the EU might benefit from reduced or zero duty rates when imported into the EU, as reflected in the TARIC database. Similarly, imports into the United States may qualify for preferential treatment under agreements like USMCA if the goods meet the rules of origin. Importers must ensure they have the necessary proof of origin documentation to claim these benefits.
What documentation is typically required when importing goods under HS code 950830?
When importing fairground amusements (HS code 950830), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country, a certificate of origin may be necessary to claim preferential duty rates. Additionally, specific safety certifications or compliance documents might be required to ensure the amusement rides meet local safety standards and regulations. It is advisable for importers and customs brokers to verify these requirements with the customs authorities of the destination country well in advance of shipment.