HS 950840 Travelling theatres
Quick Answer: Travelling theatres imported under HS 950840 enter the UK duty-free, 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 portable structures and equipment designed for travelling theatrical performances, circuses, and similar entertainment. Importers should be aware of potential variations in US duty rates and ensure accurate product descriptions to avoid classification disputes. According to CustomTariffs data, these rates reflect the general most-favored-nation (MFN) tariffs for these jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508400000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9508400000 | 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 950840 cover?
This subheading covers "travelling theatres," as defined by the World Customs Organization's Harmonized System Nomenclature. This includes portable theatrical or circus equipment, such as tents, stages, seating, and associated apparatus designed for temporary use and transport between locations. The USITC Harmonized Tariff Schedule and the EU TARIC system generally align with this interpretation, encompassing mobile performance venues and their constituent parts intended for touring exhibitions and entertainment.
What falls outside HS 950840?
The following products are excluded from HS 950840: permanent theatre structures, amusement park rides (which fall under heading 9508.90), and individual theatrical props or costumes not integral to the travelling theatre's infrastructure. For instance, standalone sound systems or lighting equipment not specifically designed as part of the portable theatre setup, or individual costumes, would likely be classified under their respective headings, such as 8518 for audio equipment or 6114 for apparel.
What are common classification mistakes for HS 950840?
A common error is misclassifying individual components of a travelling theatre as separate items. For example, a large, specialized tent designed for a travelling circus might be mistakenly classified as a general-purpose tent under heading 6306. According to General Rule of Interpretation (GRI) 3(b), mixtures or composite goods are classified as if they consisted of the material or component which gives them their essential character, which in this case is the integrated travelling theatre system.
How should importers classify products under HS 950840?
The correct procedure for classifying products under HS 950840 involves a thorough examination of the product's intended use and overall composition. Importers and customs brokers should consult the official HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. They must determine if the goods constitute a complete or substantially complete travelling theatre system, or if they are individual components intended for such a system.
How is the duty calculated for products under HS 950840?
A set of portable theatrical staging and seating for a travelling theatre, with a declared customs value of $50,000 USD, would attract a US duty of $5,000 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS 9508.40.0000). The calculation is: 10% × $50,000 USD = $5,000 USD.
Which trade agreements reduce duties for HS 950840?
Several free trade agreements may reduce the applicable duty rate for HS 950840, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. For goods originating from countries benefiting from the EU's Generalized Scheme of Preferences (GSP), preferential rates or duty-free treatment may apply, requiring a EUR.1 movement certificate or a supplier's declaration for goods valued over €6,000.
```Which HS Codes Are Related?
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FAQ
What is the standard import duty rate for HS code 950840, 'Travelling theatres'?
The standard Most Favored Nation (MFN) duty rate for HS code 950840, 'Travelling theatres', in the United States is 3.5% ad valorem. This means the duty is calculated as a percentage of the declared value of the goods. For example, if a travelling theatre unit is valued at $100,000, the MFN duty would be $3,500 (3.5% of $100,000).
Are there any preferential duty rates applicable to HS code 950840 under trade agreements?
While specific trade agreements can offer preferential duty rates, the United States does not currently have a free trade agreement that specifically grants duty-free entry for 'Travelling theatres' (HS 950840) from all partner countries. Importers should always verify the origin of their goods and consult the latest Harmonized Tariff Schedule of the United States (HTSUS) and any relevant trade agreements to determine eligibility for reduced or free duty rates. For instance, goods originating from countries with specific preferential programs might qualify for lower rates, but these are not universally applied.
What are the classification criteria for goods to be classified under HS code 950840?
HS code 950840 specifically covers 'Travelling theatres'. This classification applies to self-contained units designed for entertainment or exhibition purposes that are intended to be transported from place to place. This typically includes mobile stages, portable performance venues, and associated equipment that form a complete, albeit mobile, theatre structure. The key criterion is the 'travelling' or 'mobile' nature and its primary function as a venue for performances or exhibitions.
What documentation is typically required for importing goods classified under HS 950840?
When importing goods under HS code 950840, standard import documentation is required. This includes a commercial invoice detailing the value and description of the travelling theatre, a packing list, and a bill of lading or air waybill. Depending on the origin and specific nature of the goods, additional documentation such as a certificate of origin may be necessary to claim preferential duty rates. Customs and Border Protection (CBP) may also require specific permits or licenses if the travelling theatre contains regulated items or is intended for specific types of public exhibition.
How is the duty calculated for HS 950840 if it's imported with equipment that might have different HS codes?
If a travelling theatre unit is imported as a whole, and its primary function and structure align with HS 950840, the entire unit is typically classified under this code, and the 3.5% ad valorem duty applies to its total value. However, if separate, distinct pieces of equipment (e.g., specialized sound systems or lighting rigs not integral to the theatre's structure and intended for separate sale or use) are imported, they must be classified under their own respective HS codes and duties will apply accordingly. For example, if a travelling theatre valued at $100,000 is imported with a separate, high-end lighting console valued at $5,000 (classified under its own code, say 8539.90.0000 with a 2.5% duty), the duty on the theatre would be $3,500 (3.5% of $100,000), and the duty on the lighting console would be $125 (2.5% of $5,000).