HS 847971 Passenger boarding bridges
Quick Answer: Passenger boarding bridges imported under HS 847971 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at either Free or 35% ad valorem depending on specific trade agreements. This HS code specifically covers mechanical apparatus designed for passengers to board or disembark aircraft, often referred to as jet bridges or skywalks. Importers should be aware of the significant duty rate disparity between major trading blocs. CustomTariffs aggregates this data, highlighting the importance of verifying the applicable rate for the destination country. Exporters and customs brokers must ensure accurate classification to avoid delays and penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479710000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479710000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8479710000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 847971 cover?
This subheading covers passenger boarding bridges, also known as jet bridges or aerobridges, which are enclosed, movable walkways used to connect an aircraft to an airport terminal gate. According to the World Customs Organization's Harmonized System Explanatory Notes, these are specialized mechanical devices designed for the efficient and safe transfer of passengers between terminals and aircraft. Official definitions from sources like the USITC Harmonized Tariff Schedule and the EU TARIC confirm that this classification applies to the complete, self-propelled or fixed structures designed for this singular purpose.
What falls outside HS 847971?
The following products are excluded from HS 847971: general-purpose mechanical appliances not specifically designed for passenger boarding, such as standard conveyor belts or mobile stairs not integrated into a boarding bridge structure. Also excluded are components or parts of passenger boarding bridges when imported separately and not constituting a complete bridge, which would be classified under their respective headings. For instance, separate electrical motors or hydraulic systems would fall under Chapter 85 or Chapter 84 respectively, based on their specific function and construction.
What are common classification mistakes for HS 847971?
A common error is misclassifying components of passenger boarding bridges as the complete article. According to General Rule of Interpretation (GRI) 2(a), an incomplete or unfinished article is classified as if it were the complete article if it has the essential character of the complete article. However, if significant sub-assemblies are imported separately and do not possess the essential character of the complete boarding bridge, they should be classified under their own specific headings, leading to potential duty rate discrepancies.
How should importers classify products under HS 847971?
The correct procedure for classifying passenger boarding bridges under HS 847971 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must verify that the imported item is a mechanical device specifically engineered to facilitate passenger movement between an aircraft and an airport terminal. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the Explanatory Notes of the WCO HS Nomenclature are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 847971?
A passenger boarding bridge weighing 50,000 kg and declared at a customs value of $1,500,000 USD would attract a US duty of $75,000. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 8479.71. The calculation is: 5.0% × $1,500,000 = $75,000. It is imperative to verify the specific duty rate applicable at the time of import, as these can change.
Which trade agreements reduce duties for HS 847971?
Several free trade agreements may reduce the applicable duty rate for HS 847971, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), potentially offering a Free duty rate. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the standard import duty rates for HS code 847971 (Passenger boarding bridges)?
The standard Most Favored Nation (MFN) duty rate for HS code 847971 is 1.70% ad valorem. This rate applies to imports from countries not benefiting from preferential trade agreements. For specific preferential rates, such as those under Free Trade Agreements (FTAs), importers should consult the relevant trade agreement schedules and verify eligibility. For example, under the USMCA, qualifying goods may be eligible for duty-free entry. Always consult the official tariff schedule of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the most current and applicable rates.
How is the duty for passenger boarding bridges (HS 847971) calculated, and can you provide an example?
The duty for HS code 847971 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a passenger boarding bridge is valued at $500,000 USD and the MFN duty rate is 1.70%, the import duty would be calculated as follows: $500,000 (value) × 0.0170 (duty rate) = $8,500 USD. It's crucial to ensure the customs value is correctly determined according to the valuation rules of the importing country (e.g., WTO Customs Valuation Agreement).
What are the key classification criteria for goods to be classified under HS 847971?
HS code 847971 specifically covers 'Passenger boarding bridges'. Classification hinges on the primary function of the equipment. To fall under this code, the machinery must be designed and principally used for facilitating the embarkation and disembarkation of passengers between an airport terminal building and an aircraft. This typically includes structures that are movable, extendable, and designed to create a sealed or semi-sealed connection. Equipment that does not meet these specific functional and design criteria would likely be classified elsewhere in Chapter 84 or other relevant chapters.
What documentation is typically required when importing passenger boarding bridges under HS 847971?
When importing passenger boarding bridges under HS code 847971, standard import documentation is required, which may include a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country and the origin of the goods, specific certifications or declarations might be necessary to prove compliance with safety standards or eligibility for preferential duty rates under trade agreements. Importers should also be prepared to provide technical specifications or brochures that clearly demonstrate the product's design and intended use as a passenger boarding bridge to support the HS classification.
Which major trade agreements might offer preferential duty rates for passenger boarding bridges (HS 847971)?
Several major trade agreements could potentially offer preferential duty rates for passenger boarding bridges (HS 847971), depending on the importing and exporting countries. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) may provide duty-free entry if the goods meet the rules of origin. Similarly, the European Union's Generalized Scheme of Preferences (GSP) or its various Free Trade Agreements (FTAs) with partner countries could offer reduced or zero duties for eligible goods entering the EU. The United Kingdom also has numerous trade agreements post-Brexit that may impact duties. Importers must verify the specific rules of origin and eligibility criteria for each applicable trade agreement.