N365085

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365085 October 7, 2026 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9508.24.0000 Vanessa DePasquale Northern Customs Brokers 2351 Whirlpool Street Niagara Falls, NY 14305 RE: The tariff classification of the Shockwave Motion System Simulator from Canada Dear Ms. DePasquale: In your letter dated September 15, 2026, you requested a tariff classification ruling on behalf of your client, Triotech Amusement Inc. Photographs and descriptive literature were provided for our review. The Shockwave Motion System Simulator is a stationary audiovisual and physical motion experience providing an amusement park-like ride. The unit consists of a motion platform, 2 passenger seats, 2 motion actuators, a control cabinet with electronic components, a computer, a screen and speakers, all of which are designed to function together as a single integrated system. The screen and speakers provide the audiovisual component of the experience while the motion platform and actuators provide the corresponding physical movement. These elements operate together to create a unified motion-simulation attraction. Passengers watch the audiovisual content displayed on the screen while the motion platform moves the seats in synchronization with the pre-programmed audiovisual content. The passengers do not have any operational control of the unit, but rather experience an entertaining ride simulation. The subject unit is intended for installation and operation in entertainment venues, amusement parks, attractions and similar environments. You suggest classification of the Shockwave Motion System Simulator under 9508.24.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the Shockwave Motion System Simulator will be 9508.24.0000, HTSUS, which provides for “Traveling circuses and traveling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; traveling theaters; parts and accessories thereof: Motion simulators and moving theaters.” The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Irene Tsiavos at Irene.Tsiavos@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Irene Tsiavos at Irene.Tsiavos@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division