HS 880100 Balloons and dirigibles; gliders and hang gliders
Quick Answer: Balloons and dirigibles, gliders, and hang gliders imported under HS 880100 enter the UK at 2.00%, the EU at 3.70%, and the US at 50% under the MFN rate. This classification covers lighter-than-air aircraft, such as hot air balloons and blimps, as well as unpowered heavier-than-air aircraft like gliders and hang gliders. Importers should be aware of the significant duty rate disparity, particularly in the United States. CustomTariffs aggregates this data, highlighting the need for careful tariff determination based on the destination country. Exporters and customs brokers must ensure accurate classification to avoid compliance issues.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8801001000 | — | — | — |
| 8801001010 | — | — | — |
| 8801001090 | 2.00 % | — | — |
| 8801009000 | — | — | — |
| 8801009010 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8801001000 | — | — | — |
| 8801001010 | — | — | — |
| 8801001090 | 3.70 % | — | — |
| 8801009000 | — | — | — |
| 8801009010 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8801000010 | — | — | ["No."] |
| 8801000050 | — | — | ["No."] |
| 88010000 | Free | — | — |
| 8801000020 | — | — | ["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 880100 cover?
This subheading covers lighter-than-air aircraft, specifically balloons and dirigibles, which are designed to be supported in the air by buoyancy. It also includes gliders and hang gliders, which are unpowered heavier-than-air aircraft. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this heading encompasses all such craft, regardless of their material construction or intended use, provided they are designed for flight. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database align with this broad definition, classifying these items based on their fundamental aerodynamic principles and lack of propulsion systems.
What falls outside HS 880100?
The following products are excluded from HS 880100: powered aircraft, such as airplanes and helicopters, which are classified under heading 8802. Also excluded are toys that resemble balloons or gliders but are not designed for actual flight or are intended solely for recreational play, typically falling under Chapter 95. Kites, which are tethered and rely on wind for lift but are not self-supporting aircraft, are generally classified under heading 9506. Any equipment or accessories specifically designed for these aircraft, such as navigation instruments or safety harnesses, would be classified separately based on their own function.
What are common classification mistakes for HS 880100?
A common error is misclassifying powered lighter-than-air craft, such as hot air balloons with engines, which should be classified under heading 8802 as powered aircraft. Another mistake involves confusing recreational items that mimic these aircraft, like small inflatable novelty balloons or toy gliders, with actual flight-capable equipment. Importers may also incorrectly classify components or spare parts for these aircraft under this heading, when General Rule of Interpretation (GRI) 2(a) or GRI 3(b) might direct them to classify them with the complete article or as separate parts depending on the context and nature of the component.
How should importers classify products under HS 880100?
The correct procedure for classifying products under HS 880100 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must determine if the item is a balloon or dirigible (lighter-than-air) or a glider or hang glider (unpowered heavier-than-air). Consulting official tariff schedules, such as the USITC HTS or the EU TARIC, and their respective Explanatory Notes is crucial. If the product is a complete aircraft of this type, it falls under 880100; if it is a part or accessory, its classification will depend on its specific nature and function, potentially leading to a different HS code.
How is the duty calculated for products under HS 880100?
A hot air balloon kit, weighing 150 kg and declared at a customs value of $8,000 USD, would attract a US duty of $400.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($8,000 USD × 5.0% = $400.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for heading 8801.00.00. Note that specific components or accessories might have different duty rates.
Which trade agreements reduce duties for HS 880100?
Several free trade agreements may reduce the applicable duty rate for HS 880100, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also allows for Free entry for qualifying goods originating from the UK into the EU, and vice versa. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA, or a EUR.1 movement certificate for EU/UK preferences, depending on the specific jurisdiction and the value of the goods.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for balloons and dirigibles under HS code 880100?
Import duty rates for HS code 880100, covering balloons, dirigibles, gliders, and hang gliders, vary by country. For example, the U.S. Most Favored Nation (MFN) rate is 2.00% ad valorem. The EU's TARIC system may have different rates depending on the specific product and origin. The UK Trade Tariff also lists specific rates. It is crucial to consult the relevant national tariff schedule for the definitive rate applicable to your import.
How is the import duty for HS code 880100 calculated? Can you provide an example?
The duty for HS code 880100 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 high-altitude scientific balloon is imported into the U.S. with a customs value of $10,000 and the MFN duty rate is 2.00%, the import duty would be $10,000 \times 0.02 = $200.
Are there any preferential duty rates or trade agreements that might affect imports under HS code 880100?
Yes, preferential duty rates often apply under various free trade agreements (FTAs). For example, goods originating from countries with an FTA with the importing nation (e.g., USMCA for the U.S., or agreements the EU has with third countries) may qualify for reduced or zero duty rates. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
What documentation is typically required when importing balloons, dirigibles, gliders, or hang gliders under HS code 880100?
Standard import documentation for HS code 880100 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific type of aircraft (e.g., manned gliders), additional certifications related to airworthiness, safety standards, or national aviation authority approvals may be required. Proof of origin is essential if claiming preferential duty rates.
What distinguishes a glider or hang glider classified under HS 880100 from other types of aircraft?
HS code 880100 specifically covers unpowered aircraft. Gliders and hang gliders are characterized by their lack of an engine or motor for propulsion. Balloons and dirigibles are also covered as they rely on buoyancy or wind for movement, not onboard engines. Powered aircraft, even those with small engines, would fall under different HS headings, typically in the 8802 series.