HS 880720 Under-carriages and parts thereof
Quick Answer: Aircraft under-carriages and parts thereof, classified under HS code 880720, enter the UK duty-free, the EU at 2.70% ad valorem, and the US at rates ranging from free to 27.5% ad valorem. This heading specifically covers landing gear assemblies, including wheels, brakes, struts, and shock absorbers, essential for aircraft take-off and landing. Importers should be aware of potential variations in US duty rates depending on the specific part and origin. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment and compliance. Exporters should verify the correct classification and applicable rates for their target markets to avoid delays and penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8807200010 | 0.00 % | — | — |
| 8807200020 | 0.00 % | — | — |
| 8807200090 | 0.00 % | — | — |
| 8807200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8807200000 | — | — | — |
| 8807200010 | — | — | — |
| 8807200020 | — | — | — |
| 8807200090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 88072000 | Free | — | — |
| 8807200030 | — | — | ["kg"] |
| 8807200015 | — | — | ["kg"] |
| 8807200060 | — | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 880720 cover?
This subheading covers under-carriages and parts thereof specifically designed for aircraft, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes landing gear assemblies, wheels, brakes, struts, and other components essential for an aircraft's ground operation and landing. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are integral structural and functional parts of aircraft, distinct from general automotive or industrial under-carriages.
What falls outside HS 880720?
The following products are excluded from HS 880720: general-purpose wheels or brakes not specifically designed for aircraft, such as those used on vehicles or industrial machinery. Components that are part of the aircraft's primary structure but not directly related to the under-carriage function, like fuselage sections or wing spars, are classified elsewhere. Additionally, spare parts for engines or other aircraft systems that are not part of the under-carriage assembly are not covered by this subheading.
What are common classification mistakes for HS 880720?
A common error is misclassifying general industrial or automotive components as aircraft under-carriages. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers may incorrectly classify specialized aircraft wheels or brakes under general machinery headings if they do not verify the specific design and intended use for aviation, leading to incorrect duty rates and potential penalties.
How should importers classify products under HS 880720?
The correct procedure for classifying products under HS 880720 involves a thorough examination of the product's design, function, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with the WCO Explanatory Notes. Verifying that the under-carriage or part is specifically manufactured for aircraft, and not for other vehicles, is crucial for accurate classification.
How is the duty calculated for products under HS 880720?
A specific aircraft landing gear strut weighing 150 kg and declared at a customs value of $25,000 USD would attract a US duty of $1,250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($25,000 USD × 0.05 = $1,250.00). This calculation is based on the specific tariff provision found in the USITC Harmonized Tariff Schedule for parts of aircraft under-carriages.
Which trade agreements reduce duties for HS 880720?
Several free trade agreements may reduce the applicable duty rate for HS 880720, 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. Additionally, preferential rates may be available under specific bilateral agreements with countries like Switzerland, potentially offering a reduced rate or Free entry. To claim these preferences, importers typically require a self-certified origin statement under USMCA or a EUR.1 movement certificate for certain European agreements.
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FAQ
What are the typical import duty rates for HS code 880720, 'Under-carriages and parts thereof'?
Import duty rates for HS code 880720 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate is often 0.00%. However, other countries may have different rates. The UK Trade Tariff, for instance, might list a rate of 2.70% for certain origins. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your shipment. The World Customs Organization (WCO) provides the foundational HS nomenclature, but national tariff schedules detail the specific duty rates.
How is the import duty for HS code 880720 calculated, and can you provide an example?
The calculation of import duty for HS code 880720 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If the duty is ad valorem, the formula is: Duty Amount = (Customs Value of Goods × Duty Rate). For example, if the customs value of an under-carriage part is $10,000 and the applicable ad valorem duty rate is 2.70%, the duty would be $10,000 × 0.027 = $270. If the duty is specific, it would be calculated based on the quantity (e.g., per piece, per kilogram). Always verify the basis of duty calculation (ad valorem, specific, or a combination) in the destination country's tariff.
What documentation is typically required for importing goods classified under HS code 880720?
When importing under-carriages and parts thereof (HS 880720), standard import documentation is generally required. This includes a commercial invoice detailing the value and description of the goods, a packing list specifying the contents of each package, and a bill of lading or air waybill for transportation. Depending on the importing country and the specific nature of the parts, additional documentation might be needed, such as a certificate of origin to claim preferential duty rates under trade agreements, or specific safety or airworthiness certifications. It is advisable to consult with a customs broker or the customs authority of the importing country for a comprehensive list.
Do trade agreements, such as Free Trade Agreements (FTAs), commonly affect the duty rates for HS code 880720?
Yes, trade agreements can significantly impact duty rates for HS code 880720. Many Free Trade Agreements (FTAs) aim to reduce or eliminate tariffs on goods traded between member countries. For example, if an under-carriage part originates from a country that has an FTA with the importing country (e.g., a USMCA or EU trade agreement), it may be eligible for a preferential duty rate, potentially 'Free' (0.00%), provided that the goods meet the rules of origin stipulated in the agreement. Importers must obtain a valid certificate of origin from the exporter to claim these preferential rates. Consulting the specific trade agreement and the importing country's tariff database (like the USITC, EU TARIC, or UK Trade Tariff) is essential to determine eligibility and applicable rates.
What are the classification criteria for determining if a part falls under HS code 880720?
HS code 880720 covers 'Under-carriages and parts thereof' specifically for aircraft. The classification hinges on the item's function and its direct association with the landing gear system of an aircraft. This includes components like struts, shock absorbers, wheels, brakes, and structural elements designed to support the aircraft during landing, taxiing, and takeoff. Parts that are not specifically designed for aircraft under-carriages, or are general-purpose components used across various industries, would likely be classified under different HS codes. The Explanatory Notes to the Harmonized System and national customs rulings provide further guidance on the precise scope of this heading.