HS Code for Roller coasters

Roller coasters are classified under HS code 9508.21. This classification is part of Chapter 95, which encompasses toys, games, and sports equipment, as well as fairground amusements. Heading 9508 was significantly updated in recent HS nomenclature versions to provide more granular detail for amusement park rides. Subheading 9508.21 specifically identifies roller coasters as a distinct category of amusement park rides. This classification includes the entire mechanical structure and the vehicles designed to travel along the track system. The code applies to these items when they are imported or exported as complete units or as identifiable sets of components intended to form a roller coaster, regardless of whether they are permanent installations or transportable fairground equipment.

Products Included

• Steel roller coasters
• Wooden roller coasters
• Inverted and floorless coasters
• Launched roller coasters
• Alpine or mountain coasters

Common Misclassification

Roller coasters may be misclassified under 9508.22 (carousels and swings) or 9508.30 (other fairground amusements). Before the 2022 HS updates, they were often grouped under a more general code. Furthermore, if only the structural steel is shipped without the mechanical ride components, it might be incorrectly classified as structural steel under 7308.

FAQ

What is the HS code for roller coasters?

The specific HS code for roller coasters is 9508.21.

How are water park slides classified?

Water park amusements and water slides are classified under a separate subheading, 9508.24.