HS 910400 For use in civil aircraft
Quick Answer: Instruments for use in civil aircraft imported under HS 910400 enter the UK duty-free, the EU at 3.70% ad valorem, and the US with rates varying significantly by origin and component, including specific duties and ad valorem rates up to 65% plus 35% on the battery for certain origins. This code specifically covers instruments designed and intended for installation or use in civil aircraft, such as altimeters, airspeed indicators, and gyroscopic instruments. Importers should carefully verify the specific tariff line and origin-based duty rates in each jurisdiction, as the US rates are particularly complex. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9104000010 | 0.00 % | — | — |
| 9104000090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9104000010 | — | — | — |
| 9104000090 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 910400 | — | — | — |
| 91040010 | 20¢ each + 4.3% on the movement and case + 3.5% on the battery | Free (19 programs) | — |
| 91040025 | 3.9% on the movement and case + 5.3% on the battery | Free (19 programs) | — |
| 91040045 | 2.6% on the movement and case + 3.5% on the battery | Free (19 programs) | — |
| 91040060 | 19¢ each + 4.5% on the case | Free (19 programs) | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 9104.00?
Imports of For use in civil aircraft may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 17 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 910400 cover?
This subheading covers instruments and apparatus for use in civil aircraft, specifically those classified under Heading 9104 of the Harmonized System. According to the WCO Harmonized System Nomenclature, this includes instruments designed for installation or use within aircraft operating for civilian purposes, such as navigation, communication, or flight control systems. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification is strictly limited to instruments intended for civil aviation, excluding those for military applications.
What falls outside HS 910400?
The following products are excluded from HS 910400: instruments and apparatus intended for military aircraft, general-purpose instruments not specifically designed for aircraft, and instruments classified under other headings of Chapter 91 or other Chapters of the Harmonized System. For example, standard clocks or watches not integrated into an aircraft's systems, or general electronic components that could be used in various industries, would not fall under this subheading. Instruments for ground-based aviation support are also excluded.
What are common classification mistakes for HS 910400?
A common error is misclassifying instruments that are *related* to aviation but not *for use in civil aircraft*. This can occur when components or general-purpose instruments are mistakenly assigned to this subheading. For instance, a standard digital clock that could be fitted into a car or a home would not qualify. Adherence to General Interpretative Rule 1 and Rule 3 is crucial, ensuring the instrument's specific design and intended use in civil aircraft are confirmed before classification.
How should importers classify products under HS 910400?
The correct procedure for classifying products under HS 910400 involves a thorough examination of the product's specifications and intended application. Importers and customs brokers must verify that the instrument is explicitly designed and manufactured for installation or use in civil aircraft. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are essential steps to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 910400?
A specific aircraft altimeter, declared at a customs value of $5,000 USD, would attract a US duty of $125.00. This is calculated using the U.S. Harmonized Tariff Schedule (HTS) Most Favored Nation (MFN) duty rate of 2.5% ad valorem. The calculation is: 2.5% × $5,000 USD = $125.00. This rate is published by the USITC and applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 910400?
Several free trade agreements may reduce the applicable duty rate for HS 910400, 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, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from certain developing countries. 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.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 910400, specifically for instruments 'for use in civil aircraft'?
The import duty rates for HS code 910400, 'Instruments for use in civil aircraft,' vary significantly by country and trade agreement. For example, the United States generally applies a 0.00% duty rate under its Most Favored Nation (MFN) tariff. The European Union, under the TARIC system, may have rates such as 3.70% ad valorem. The United Kingdom's Trade Tariff also lists varying rates, often dependent on the origin of the goods. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty information.
How is the classification of instruments under HS code 910400 determined, especially regarding the 'for use in civil aircraft' criterion?
The classification under HS code 910400 hinges on the intended and proven use of the instrument. To qualify, the instrument must be specifically designed, manufactured, and certified for installation or use within the systems of a civil aircraft. This typically requires documentation from the manufacturer or the aircraft operator confirming its role in aircraft operations, navigation, communication, or other essential functions. General-purpose instruments or those not exclusively intended for civil aircraft will not meet this specific classification.
What documentation is typically required to claim preferential duty rates or to prove eligibility for HS code 910400?
To claim preferential duty rates or to substantiate the classification under HS code 910400, importers often need to provide a Certificate of Origin (COO) demonstrating that the goods originate from a country with a preferential trade agreement in force. Additionally, specific documentation proving the 'for use in civil aircraft' status is essential. This may include a manufacturer's declaration, technical specifications, airworthiness certificates, or purchase orders clearly stating the intended application in civil aviation. Customs authorities may request any of these documents to verify eligibility.
Which major trade agreements commonly offer reduced or zero duty rates for instruments classified under HS code 910400?
Several trade agreements can provide preferential treatment for goods under HS code 910400. For instance, under the USMCA (United States-Mexico-Canada Agreement), goods meeting the rules of origin may benefit from reduced or zero duties. Similarly, agreements between the EU and various partner countries, or the UK's trade agreements post-Brexit, can offer preferential rates. The specific eligibility and rates depend on the product's origin and the terms of each trade agreement. Importers should verify the origin of their goods and consult the relevant trade agreement annexes.
Can you provide a concrete example of how import duty is calculated for HS code 910400, assuming a hypothetical scenario?
Let's assume an instrument classified under HS code 910400 has a duty rate of 3.70% ad valorem in a specific country. If an importer brings in such an instrument with a declared value of $10,000 USD, the import duty would be calculated as follows: Duty Amount = Declared Value × Duty Rate. In this case, $10,000 USD × 3.70% (or 0.037) = $370 USD. If the tariff also included a specific duty component, such as '20¢ each', and 50 units were imported, an additional $10 USD (50 units × $0.20/unit) would be added to the ad valorem duty. Always confirm the exact duty structure (ad valorem, specific, or compound) with the importing country's customs authority.