Understanding HTS Chapter 88
HTS Chapter 88 covers Aircraft, spacecraft, and parts thereof. Within this area of transport equipment and its parts, the product name alone is rarely enough to select a heading. Classification depends on the mode of transport, propulsion, design, capacity, whether equipment is complete or unfinished and whether a component qualifies as a dedicated part or accessory. Start with a precise commercial description and supporting technical details, then compare the heading wording and relevant section and chapter notes. Also review neighboring chapters when the product has been further processed, combined with other materials or made into a more specific finished article.
Classification factors to review
Vehicle or craft type
Identify the transport mode, design, propulsion and principal purpose of the complete equipment.
Capacity and configuration
Passenger or cargo capacity, engine size, weight and special equipment can determine the tariff line.
Parts and accessories
Confirm whether a component is solely or principally used with covered transport equipment and review exclusions for separately classified goods.
