HS Code for Water slides

Water slides are classified under HS code 9508.26. This code was specifically introduced or clarified in recent Harmonized System updates to separate static water park structures from motorized water rides. Heading 9508 covers amusement park rides and water park amusements. Subheading 9508.26 is dedicated to water park amusements, specifically water slides. The classification is based on the slide being a fixed or semi-fixed installation where gravity or water flow facilitates the movement of the user. Unlike consumer-grade toys, these are industrial-scale structures intended for public or commercial use. The classification logic follows the principle that the slide is an amusement attraction rather than a building structure, even if it is bolted to a concrete foundation. This distinction is critical for applying the correct duty rates for park infrastructure versus general construction materials.

Products Included

• Fiberglass body slides
• Multi-passenger tube slides
• High-speed vertical drop slides
• Enclosed flume slides
• Wave pool entry slides

Common Misclassification

Water slides are most commonly misclassified under HS code 9508.25 (Water rides). The distinction is that 9508.25 covers mechanical or motorized rides, while 9508.26 covers the slides. They are also sometimes incorrectly classified under heading 3926 as articles of plastics or heading 7308 as structures of iron or steel. However, because they are specifically designed for amusement parks, heading 9508 is the more specific and correct classification.

FAQ

What is the HS code for water slides?

The specific HS code for water park slides is 9508.26.

Does this code cover small plastic slides for backyard pools?

No, small consumer-grade slides are typically classified as toys under HS code 9503.00, as they lack the scale and construction of commercial water park amusements.