HS Code for Carousels

Carousels are classified under HS code 9508.22, which falls within Chapter 95 of the Harmonized System. This chapter is dedicated to toys, games, and sports requisites, but heading 9508 specifically addresses amusement park rides, water park amusements, and fairground attractions. The classification logic is based on the primary function of the equipment as a mechanical device designed to carry passengers for entertainment. Under the 2022 HS nomenclature updates, heading 9508 was significantly restructured to provide more granular subheadings for different types of rides. Subheading 9508.22 specifically identifies carousels, swings, and roundabouts. These are defined as mechanical devices where the passenger-carrying components are supported by a central structure and move in a circular path. The classification remains here regardless of whether the ride is a permanent installation in a theme park or a portable unit used in travelling fairs. To be classified under this code, the item must be of a scale and construction intended for commercial amusement use. The General Rules of Interpretation (GRI) 1 and 6 are applied to determine that the specific description of 'carousels' in the subheading takes precedence over more general machinery codes. Furthermore, the code 9508.22 excludes simple playground equipment that does not feature a mechanical drive or significant structural complexity, which might fall under 9506.

Products Included

• Traditional mechanical merry-go-rounds
• Rotating platforms with animal or vehicle figures
• Fairground roundabouts
• Mechanical swings with circular motion
• Themed carousels for amusement parks

Common Misclassification

Carousels are frequently confused with HS code 9503.00, which covers toys. However, 9503 is reserved for small-scale models or non-mechanical toys intended for children's individual play. Another common error is using HS code 8479.89 for general mechanical appliances; while a carousel is a machine, the specific provision in Chapter 95 for amusement rides is more specific and must be used according to GRI 3(a). Additionally, coin-operated rides of a type found in shopping malls are sometimes incorrectly placed here but should be classified under 9504.50 if they are video-game based or 9503 if they are simple kiddie rides.

FAQ

What is the HS code for carousels?

The HS code for carousels is 9508.22, which specifically covers carousels, swings, and roundabouts within the amusement park rides category.

Are parts of carousels classified under the same code?

No, parts of amusement park rides are generally classified under HS code 9508.40, provided they are identifiable as being solely or principally for use with the rides of heading 9508.