Chapter 88 HS Codes: Chapter 88 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 88 of the WCO Harmonized System covers chapter 88 commodities. It groups 6 4-digit WCO headings and 26 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 88
Headings
6 Headings
Subheadings
26 HS6
US Tariff Status
Active 2026
Chapter 88 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 8801 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft | 1 subheadings | Browse Heading 8801 → |
| Heading 8802 | Other aircraft (for example, helicopters, airplanes, except unmanned aircraft of heading 8806); spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 6 subheadings | Browse Heading 8802 → |
| Heading 8804 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | 1 subheadings | Browse Heading 8804 → |
| Heading 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | 3 subheadings | Browse Heading 8805 → |
| Heading 8806 | Unmanned aircraft | 11 subheadings | Browse Heading 8806 → |
| Heading 8807 | Parts of goods of heading 8801, 8802 or 8806 | 4 subheadings | Browse Heading 8807 → |
Chapter 88 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 8801.00 | Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft | 8801 | View 8801.00 → |
| 8802.11 | Helicopters, Of an unladen weight not exceeding 2,000 kg | 8802 | View 8802.11 → |
| 8802.12 | Helicopters, Of an unladen weight exceeding 2,000 kg | 8802 | View 8802.12 → |
| 8802.20 | Airplanes and other aircraft, of an unladen weight not exceeding 2,000 kg | 8802 | View 8802.20 → |
| 8802.30 | Airplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg | 8802 | View 8802.30 → |
| 8802.40 | Airplanes and other aircraft, of an unladen weight exceeding 15,000 kg | 8802 | View 8802.40 → |
| 8802.60 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | 8802 | View 8802.60 → |
| 8804.00 | Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto | 8804 | View 8804.00 → |
| 8805.10 | Aircraft launching gear and parts thereof; deck- arrestors or similar gear and parts thereof | 8805 | View 8805.10 → |
| 8805.21 | Ground flying trainers and parts thereof, Air combat simulators and parts thereof | 8805 | View 8805.21 → |
| 8805.29 | Ground flying trainers and parts thereof, Other | 8805 | View 8805.29 → |
| 8806.10 | Unmanned aircraft, Designed for the carriage of passengers | 8806 | View 8806.10 → |
| 8806.21 | Unmanned aircraft, Other, for remote-controlled flight only, With maximum take-off weight not more than 250 g | 8806 | View 8806.21 → |
| 8806.22 | Unmanned aircraft, Other, for remote-controlled flight only, With maximum take-off weight more than 250 g but not more than 7 kg | 8806 | View 8806.22 → |
| 8806.23 | Unmanned aircraft, Other, for remote-controlled flight only, With maximum take-off weight more than 7 kg but not more than 25 kg | 8806 | View 8806.23 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 88 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 88 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 88 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 88 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 88?
Chapter 88 (Chapter 88 Commodities) covers WCO Harmonized System 4-digit headings from 8801 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 88?
Chapter 88 contains 6 official 4-digit WCO headings and 26 6-digit tariff subheadings.
What is the US general import duty range for Chapter 88 commodities?
Base customs duties under Chapter 88 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 88 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 88?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 88.
How are products classified between adjacent headings in Chapter 88?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 88 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 88 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 88 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 88?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.