8806

Analysis

Heading 8806 of the Harmonized Tariff Schedule covers unmanned aircraft. It divides into 11 six-digit subheadings and 11 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.

Every one of its 11 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 8806.10 (unnamed, 1 line), 8806.21 (unnamed, 1 line), 8806.22 (unnamed, 1 line) and 8806.23 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Aircraft Manufacturing (336411). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of duty-free sits at the 48th percentile of the headings in chapter 88.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.