Product classification
HS code for VR rides: 9508.24
Amusement park rides and water park amusements, motion simulators and moving theatres.
Classification of VR rides under HS 9508.24
Virtual Reality (VR) rides are classified under HS code 950824, which specifically covers motion simulators and moving theatres within the broader category of amusement park rides. The classification is determined by the primary function of the equipment: providing an immersive entertainment experience through mechanical motion synchronized with visual stimuli. Unlike standalone VR headsets, these systems include complex hydraulic or electric actuators, platforms, and safety restraints that define them as 'amusement' machinery rather than simple electronic devices. Under the General Rules of Interpretation (GRI), specifically GRI 1, the product is classified based on the heading text for 9508, which encompasses fairground amusements. The 950824 subheading is the most specific description for rides that utilize motion technology to simulate environments, making it the legally required code for international trade and customs valuation.
- Covers
- VR motion platforms with 3 or 6 degrees of freedom (DOF)
- 4D and 5D cinema seating systems with integrated movement
- VR-enabled flight and racing simulators for entertainment centers
- Immersive VR roller coaster simulators with hydraulic bases
- Moving theatre platforms equipped with VR goggles and sensory effects
- 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. VR rides are frequently misclassified under HS code 950450, which is reserved for video game consoles and machines. While VR rides involve gaming elements, 950450 is intended for consumer electronics rather than industrial-grade amusement machinery. Another common error is using HS code 8471, which covers automatic data processing machines. This is incorrect because the computer component is secondary to the mechanical motion system. Additionally, some importers mistakenly use 950890 for general amusement park equipment, but 950824 is the more specific and therefore correct subheading for motion-based simulators.
Top exporters and importers of HS 950824 (the code used for VR rides), 2025
In 2025, the largest exporter of HS 950824 (the code used for VR rides) 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 VR rides.
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 VR rides
Brazil classifies VR rides 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 VR rides
What is the HS code for VR rides?
The HS code for VR rides is 950824 (Amusement park rides and water park amusements; motion simulators and moving theatres). The primary HS code for VR rides and motion simulators used in amusement settings is 950824.
How do I classify VR rides for customs?
VR rides 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 home VR headsets?
No, home VR headsets like the Meta Quest or PlayStation VR are typically classified under 950450 as video game consoles or 851762 if classified as communication devices, depending on their primary function and regional customs rulings.
Which countries are the top exporters of VR rides (HS 950824)?
In 2025, the top exporters of HS 950824 (the code used for VR rides) 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 VR rides (HS 950824)?
In 2025, the top importers of HS 950824 (the code used for VR rides) 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 VR rides the same in all countries?
The base HS code 950824 for VR rides 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 VR rides in Brazil?
In Brazil, VR rides (HS 950824) is classified under NCM 9508.24.00.