Product classification
HS code for 4D theaters: 9508.24
Amusement park rides and water park amusements, motion simulators and moving theatres.
Classification of 4D theaters under HS 9508.24
4D theaters are classified under HS code 9508.24. This classification falls under Chapter 95, which covers toys, games, and sports requisites, specifically heading 9508 for amusement park rides and water park amusements. The subheading 9508.24 specifically identifies motion simulators and moving theaters. Unlike traditional cinema equipment, 4D theaters are defined by their mechanical and sensory integration, including hydraulic or pneumatic seats that move in synchronization with the film, as well as environmental effects like wind, water spray, and scents. The Harmonized System classifies these as amusement rides because the primary value proposition is the physical experience and motion simulation rather than the mere projection of an image. This distinction is crucial for customs valuation and regulatory compliance, as amusement rides are subject to different safety standards and tariff rates than standard audio-visual equipment.
- Covers
- 4D cinema motion platforms
- 5D and 7D interactive theater systems
- Motion simulator seats for amusement parks
- Moving theater cabins with integrated sensory effects
- VR motion theaters
- Also under 9508.24
- Simworx Immersive Tunnel
- Dynamic Attractions SFX Coaster
- MediaMation MX4D Motion EFX Theatre
- Brogent Technologies Flying Theatre
- D-BOX Motion Seats (integrated into rides)
Codes often confused with 9508.24
Common mistake. 4D theaters are frequently misclassified under HS code 9007.20, which covers cinematographic projectors. While 4D theaters use projectors, the system as a whole is an amusement ride. Another common error is using HS code 9401.71 for upholstered seats; however, because the seats are part of a mechanical motion system, they are excluded from Chapter 94. Additionally, some importers mistakenly use 8528.72 for monitors or reception apparatus, which fails to account for the mechanical simulator aspect of the theater.
Top exporters and importers of HS 950824 (the code used for 4D theaters), 2025
In 2025, the largest exporter of HS 950824 (the code used for 4D theaters) in UN Comtrade data was Canada, with 18% of world exports; the largest importer in UN Comtrade data was the United States, with 30% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 950824, not only 4D theaters.
Top exporters 2025 · share of world exports
- 1 Canada $25M 18% of world exports
- 2 United States $25M 18% of world exports
- 3 China $15M 11% of world exports
World total: $137M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $45M 30% of world imports
- 2 Japan $18M 12% of world imports
- 3 Saudi Arabia $14M 9.2% of world imports
World total: $151M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 4D theaters
Brazil classifies 4D theaters under NCM 9508.24.00: HS 9508.24 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about 4D theaters
What is the HS code for 4D theaters?
The HS code for 4D theaters is 950824 (Amusement park rides and water park amusements; motion simulators and moving theatres). The correct HS code for 4D theaters and motion simulators is 9508.24.
How do I classify 4D theaters for customs?
4D theaters is classified under HS code 950824 — Amusement park rides and water park amusements; motion simulators and moving theatres. This is a 6-digit subheading level code.
Does this code include the 3D glasses used in the theater?
No, 3D glasses are typically classified separately under HS code 9004.90 as spectacles or goggles, unless they are packaged as an inseparable part of the simulator system.
Which countries are the top exporters of 4D theaters (HS 950824)?
In 2025, the top exporters of HS 950824 (the code used for 4D theaters) in UN Comtrade data were Canada ($25M, 18% of world exports), the United States ($25M) and China ($15M). World exports came to about $137M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of 4D theaters (HS 950824)?
In 2025, the top importers of HS 950824 (the code used for 4D theaters) in UN Comtrade data were the United States ($45M, 30% of world imports), Japan ($18M) and Saudi Arabia ($14M). World imports came to about $151M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for 4D theaters the same in all countries?
The base HS code 950824 for 4D theaters is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for 4D theaters in Brazil?
In Brazil, 4D theaters (HS 950824) is classified under NCM 9508.24.00.