In defining the items of subheading 9508.90:
aThe term "recreational equipment for amusement parks" designates a device or a combination of devices or equipment that transports, moves, or directs one or more persons over or through a fixed or restricted course, including waterways, or within a defined area, with the primary purpose of amusement or entertainment. The equipment may form part of an amusement park, a theme park, or a water park. Recreational equipment for amusement parks does not include equipment of the type normally installed in homes or playgrounds;
bThe expression "recreational equipment for water parks" refers to a device or a combination of devices or equipment located in a defined area involving water, without a defined path. Recreational equipment for water parks only includes equipment specifically designed for water parks.;
cThe term “amusement parks and fairgrounds” designates games of chance, strength or skill, which generally employ an operator or attendant and may be installed in permanent buildings or in independent stands under concession. Amusement parks and fairgrounds do not include equipment of heading 95.04.”
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Source: IOB
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