Analysis
HTS 8805.21.00 covers air combat simulators and parts thereof under heading 8805 (aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of…).
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 96% of the 28 tariff lines in chapter 88. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 8805.10.00 (aircraft launching gear and parts thereof; deck- arrestors…, duty-free) and 8805.29.00 (ground flying trainers and parts thereof: other, duty-free).
Census statistics map these goods to NAICS 33331 (Commercial and Service Industry Machinery Manufacturing), an industry of 1,731 US establishments employing 80,504 people. That is the industry code a US manufacturer of the same product would normally use.
All 2 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8805.10.00 | Aircraft launching gear and parts thereof; deck- arrestors or similar gear and parts thereof | Free |
| 8805.29.00 | Ground flying trainers and parts thereof: other | Free |