| Tariff Classification |
| section 20 | Miscellaneous manufactured articles |
| chapter 95 | Toys, games and sports requisites; parts and accessories thereof |
| 95.08 | Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres: |
| －Amusement park rides and water park amusements: |
| 9508.23 | －－Dodge'em cars |
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