9508.21.00.00 - Roller coasters 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9508.21.00.00, specifically classifies roller coasters. Roller coasters are complex amusement rides characterized by their elevated, winding tracks over which vehicles travel, propelled by gravity or other mechanisms, designed to provide thrilling experiences through a series of drops, inclines, and turns.
To distinguish roller coasters from their sibling categories, consider their unique structural and operational features. While other amusement park rides like carousels (9508.22.00.00) involve rotation and gentle motion, or bumper cars (9508.23.00.00) focus on impact and maneuverability, roller coasters are defined by their linear track system and the high-speed, gravity-driven descent. Similarly, motion simulators (9508.24.00.00) recreate experiences through visual and physical effects without a physical track, and water rides (9508.25.00.00) or water park amusements (9508.26.00.00) are primarily associated with water-based attractions.
As a leaf node, this classification does not have further subdivisions. Therefore, the classification hinges on the clear identification of the ride as a roller coaster based on its fundamental design and function, distinguishing it from all other types of amusement park attractions under heading 9508.