Section XVII · Vehicles, aircraft, vessels and associated transport equipment
Chapter 88: Aircraft, spacecraft, and parts thereof
Chapter 88 of the Harmonized System has 6 four-digit headings, from 88.01 to 88.07. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 88
| Heading | Description |
|---|---|
| 88.01 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft |
| 88.02 | Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles |
| 88.04 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto |
| 88.05 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles |
| 88.06 | Unmanned aircraft |
| 88.07 | Parts of goods of heading 8801, 8802 or 8806 |
Classifying goods in chapter 88
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 88 in the UK Trade Tariff, the EU TARIC and the US HTS.