What does HTS Chapter 88 cover?

Chapter 88 of the US Harmonized Tariff Schedule covers aircraft, spacecraft, and parts thereof. It contains 6 four-digit headings and 67 tariff lines.

What is the duty rate for Chapter 88 goods?

General duty rate of 3%, with 66 duty-free lines. The rate that applies depends on the specific tariff line and the country of origin — preferential trade agreements can reduce or eliminate the general rate.

How do I find the right HTS code in Chapter 88?

Classification depends on the material, construction, and intended use of the product. Browse the headings on this page, or describe your product in the search box to get a candidate code with its duty rate.

Chapter 88

HTS codes for aircraft and spacecraft

Aircraft, spacecraft, and parts thereof.

Headings: 6
Tariff lines: 67
General duty: General duty rate of 3%, with 66 duty-free lines

Headings in Chapter 88

8801Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft3
8802Other aircraft (for example, helicopters, airplanes, except unmanned aircraft of heading 8806); spacecraft (including satellites) and suborbital and spacecraft launch vehicles36
8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto1
8805Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles3
8806Unmanned aircraft11
8807Parts of goods of heading 8801, 8802 or 880613

Documents required to import Chapter 88 goods

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

Commercial InvoiceRequired
Packing ListRequired
Bill of Lading / Airway BillRequired
CBP Entry Summary (7501)Required
Prepared and filed by your customs broker
CBP Entry / Release (3461)Required
Prepared and filed by your customs broker
Customs Bond (CBP 301)Conditional
Required for formal entries — generally shipments valued over $2,500
Single-entry or continuous bond, obtained through your broker or a surety
Importer Security Filing (ISF "10+2")Conditional
Required for ocean freight only
Filed electronically at least 24 hours before loading at the foreign port
Importer ID Input Record (CBP 5106)Conditional
Required to establish or update your importer-of-record number with CBP
One-time setup for a new importer; not filed per shipment
Entry Manifest (CBP 7533)Conditional
Alternative to the 3461 for informal, low-value, or contiguous-country entries

Common questions

What does HTS Chapter 88 cover?: Chapter 88 of the US Harmonized Tariff Schedule covers aircraft, spacecraft, and parts thereof. It contains 6 four-digit headings and 67 tariff lines.
What is the duty rate for Chapter 88 goods?: General duty rate of 3%, with 66 duty-free lines. The rate that applies depends on the specific tariff line and the country of origin — preferential trade agreements can reduce or eliminate the general rate.
How do I find the right HTS code in Chapter 88?: Classification depends on the material, construction, and intended use of the product. Browse the headings on this page, or describe your product in the search box to get a candidate code with its duty rate.