HS 880521 Ground flying trainers and parts thereof
Quick Answer: Aircraft simulators imported under HS 8805.21 enter the UK and EU duty-free, while the US imposes a duty rate of 35% ad valorem under the MFN rate, though some may enter duty-free. This HS code specifically covers ground flying trainers, which are sophisticated simulators designed to replicate the experience of flying an aircraft for training purposes. It also includes parts specifically designed for these trainers. Importers should be aware of the significant duty rate disparity between major trading blocs. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff treatments based on the intended destination market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8805210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8805210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8805210000 | Free | — | ["kg"] |
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 880521 cover?
This subheading covers ground flying trainers and their parts, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. These are devices designed to simulate the experience of flying an aircraft for training purposes, typically operated on the ground. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this includes simulators that replicate aircraft controls and flight dynamics, and the EU TARIC database further clarifies that this category encompasses both full-flight simulators and part-task trainers.
What falls outside HS 880521?
The following products are excluded from HS 880521: actual aircraft, even those used for training, which are classified under Chapter 8802. Additionally, simple flight control devices not integrated into a comprehensive training system, such as standalone joysticks or rudder pedals not specifically designed for a flight simulator, are generally classified elsewhere, often under heading 8517 or 9504 depending on their primary function and presentation. Components that are not specifically designed for ground flying trainers but have broader applications are also excluded.
What are common classification mistakes for HS 880521?
A common error is misclassifying complex simulators that may incorporate elements of virtual reality or advanced visual systems under this subheading when they are primarily intended for entertainment rather than flight training. According to General Interpretative Rule 1 (GIR 1) of the HS, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify spare parts for simulators if they are not specifically identifiable as being for a ground flying trainer, leading to misclassification under general parts headings.
How should importers classify products under HS 880521?
The correct procedure for classifying products under HS 880521 involves a thorough examination of the product's design, intended use, and functionality. Importers and customs brokers should consult the official HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. If the product is a device that simulates aircraft flight for training purposes and operates on the ground, and its parts are specifically designed for such trainers, it should be classified under 880521.
How is the duty calculated for products under HS 880521?
A full-flight simulator for a Boeing 737, weighing 15,000 kg and declared at a customs value of $2,000,000 USD, would attract a US duty of $100,000. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) under subheading 8805.21.0000 (5% × $2,000,000 = $100,000). This rate applies to imports from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 880521?
Several free trade agreements may reduce the applicable duty rate for HS 880521, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a duty rate of Free. The United Kingdom also has agreements that could offer preferential rates. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain other agreements, depending on the origin country, with Canada and Mexico being key beneficiaries of USMCA for this product category.
```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 HS code 880521, 'Ground flying trainers and parts thereof'?
The import duty rates for HS code 880521 can vary significantly by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00%. The United Kingdom's Trade Tariff may show a similar rate. However, it is crucial to consult the specific tariff schedule of the importing country at the time of import, as rates can change and preferential agreements may apply. Always verify the applicable duty rate for your specific transaction.
How is the import duty for HS code 880521 calculated? Can you provide an example?
The duty calculation for HS code 880521 depends on the duty rate applied. If the rate is an ad valorem rate (a percentage of the value), the calculation is straightforward. For instance, if a country applies a 3.5% ad valorem duty rate and you import ground flying trainers valued at $100,000, the duty would be $100,000 * 0.035 = $3,500. If the duty rate is based on a specific unit (e.g., per kilogram or per item), the calculation would be rate × quantity. Always refer to the specific duty rate and its basis (ad valorem, specific, or compound) in the importing country's tariff schedule.
What are the classification criteria for 'Ground flying trainers' under HS code 880521?
HS code 880521 covers 'Ground flying trainers and parts thereof.' The key criterion is that the equipment is designed to simulate the operation of an aircraft, specifically for training purposes, but operates on the ground. This includes devices that replicate cockpit environments, flight controls, and visual displays to train pilots. It does not include actual aircraft or components that are solely for aircraft use in flight. Parts specifically designed for these ground trainers are also classified under this code. Consult the Explanatory Notes to the Harmonized System (WCO) for detailed guidance on classification.
Are there specific documentation requirements when importing goods classified under HS code 880521?
While specific documentation can vary by importing country and the nature of the goods, importers and customs brokers should be prepared to provide a commercial invoice detailing the value and description of the ground flying trainers and their parts. A packing list is also standard. Depending on the importing country's regulations and any applicable trade agreements, a certificate of origin might be required to claim preferential duty rates. It is advisable to check with the customs authority of the destination country for any specific declarations or permits needed for training equipment.
Which common trade agreements might affect the duty rates for HS code 880521?
The duty rates for HS code 880521 can be influenced by various trade agreements. For example, if the United States is importing these trainers from a country with a Free Trade Agreement (FTA) with the US, such as Canada or Mexico under the USMCA, the duty rate could be 0.00% (Free) if the goods meet the rules of origin. Similarly, the EU has numerous FTAs with countries worldwide that could reduce or eliminate duties. Importers should investigate if their country of origin has a preferential trade agreement with the destination country and ensure compliance with the respective rules of origin to benefit from reduced or zero duties.