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95.08 Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres.
Amusement park rides, water park amusements, fairground amusements, travelling circuses, travelling menageries and travelling theatres fall in this heading provided they comprise all the essential units required for their normal operation. The heading also includes items of auxiliary equipment provided they are presented with, and as components of, these various amusements, notwithstanding that when presented separately such items (e.g., tents, animals, musical instruments, power plants, motors, lighting fittings, seats, and arms and ammunition) would fall in other headings of the Nomenclature.
Subject to the provisions of Note 1 to this Chapter, articles which are identifiable as designed solely or principally for use as parts and accessories of such amusements (e.g., boats for swings and water-chutes), remain classified here when presented separately.
Amusement park rides and water park amusements falling in this heading include :(1) Roller coasters. These employ a specialized car in which the rider is seated and restrained while being transported on a track that rises and drops in designed patterns, sometimes with one or more inversions (such as vertical loops). Roller coasters may have single cars or multiple cars. (2) Carousels, swings and roundabouts. These operate on a single level over a controlled, fixed course or track. (3) "Dodge’em" cars or bumper cars. (4) Motion simulators and moving theaters. These are rides with a seating platform, where the audience is shown a movie or otherwise experiences a virtual reality while their seats move to correspond to the sights and actions of the ride. (5) Water rides. A water circulating system is used to mobilize or lubricate the rider’s transportation along a purpose-built path, where the action of the ride involves possible and purposeful immersion of the rider’s body in whole or in part in water. (6) Water park amusements. These are characterized by a defined area involving water, but with no purpose-built path. They may include slides, climbable and climb-resistant aquatic play components, composite aquatic play structures, user controls, water sprays, fountains, wave action, leisure rivers, and vortex pools.
Fairground amusements falling in this heading include :
Games of chance, strength or skill, such as shooting galleries, coconut shies, coin tosses, mazes, and lotteries (e.g., wheels of fortune). They commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of headings 95.04 and 95.06, or articles specified or included elsewhere in this Chapter.
The heading excludes :(a) Travelling stalls for the sale of goods (confectionery and other products, etc.), for advertising or for educational or similar exhibitions. (b) Tractors and other transport vehicles, including trailers, other than those specially designed for and forming part of fairground amusements (e.g., ring stand trailers). (c) Amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (heading 95.04). (d) Goods for distribution as prizes.
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