HTS chapter · section XVII
Chapter 88
Vehicles, aircraft and vessels
Chapter 88 of the Harmonized Tariff Schedule sits in section XVII (vehicles, aircraft and vessels). It has 6 headings and 28 eight-digit tariff lines.
27 of its 28 lines with a percentage rate are duty-free at the general rate (96%) and 1 are dutiable, from duty-free up to 3%. The median line pays duty-free.
The most finely divided heading is 8806 (unmanned aircraft), with 11 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
5 of its 6 headings are entirely duty-free at the general rate, including 8801 (balloons and dirigibles; gliders, hang…), 8802 (other aircraft (for example, helicopters…) and 8805 (aircraft launching gear; deck-arrestor or…).
The heading with the highest median rate is 8804 (parachutes (including dirigible parachutes and paragliders) and rotochutes…) at 3%.
Its headings are 8801 (balloons and dirigibles; gliders, hang…), 8802 (other aircraft (for example…), 8804 (parachutes (including dirigible…), 8805 (aircraft launching gear; deck-arrestor…), 8806 (unmanned aircraft) and 8807 (parts of goods of heading 8801, 8802 or…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 8801 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft | 1 | 1 | duty-free |
| 8802 | Other aircraft (for example, helicopters, airplanes, except unmanned aircraft of heading 8806); spacecraft (including satellites) and suborbital and spacecraft… | 7 | 7 | duty-free |
| 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | 1 | 0 | 3% |
| 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | 3 | 3 | duty-free |
| 8806 | Unmanned aircraft | 11 | 11 | duty-free |
| 8807 | Parts of goods of heading 8801, 8802 or 8806 | 5 | 5 | duty-free |