HS 988086 Classified in Chapter 86
Quick Answer: Products classified under HS code 988086 enter the UK at N/A and the EU at N/A. This code pertains to goods falling within Chapter 86 of the Harmonized System, which covers railway or tramway locomotives, rolling stock, and parts thereof. Importers and customs brokers should note that specific duty rates are not readily available for this code in the provided tariff data for these jurisdictions. When dealing with Chapter 86 goods, it is crucial to consult the detailed national tariff schedules for precise duty calculations and any applicable preferential trade agreements. CustomTariffs aggregates this type of information, but specific rates for 988086 in the UK and EU require further investigation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880860000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880860000 | — | — | — |
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 988086 cover?
This subheading covers specific railway or tramway locomotives and rolling stock, as well as parts thereof, that are classified within Chapter 86 of the Harmonized System (HS). According to the World Customs Organization (WCO) HS Nomenclature and as reflected in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC, this includes items such as electric locomotives, diesel-electric locomotives, railway passenger coaches, freight wagons, and specialized rolling stock. The scope is defined by the general rules of interpretation (GRIs) and the specific headings and subheadings within Chapter 86.
What falls outside HS 988086?
The following products are excluded from HS 988086, even if they are related to transportation: railway or tramway track fixtures and fittings (e.g., rails, switches), signaling apparatus, and maintenance vehicles not designed for use on rails. For instance, a crane mounted on a railway chassis but primarily used for off-track lifting would likely be classified elsewhere, and signaling equipment, even if used in a railway environment, falls under different HS chapters. Components that are not specifically designed for railway rolling stock, such as general-purpose fasteners or electrical components, may also be classified outside this subheading.
What are common classification mistakes for HS 988086?
A common error is misinterpreting the specific nature of the rolling stock or its components. For example, classifying a self-propelled maintenance vehicle that operates on both rail and road under a general rolling stock code when it should be classified based on its primary function or as a specialized vehicle. Another mistake involves incorrectly applying General Rule of Interpretation (GRI) 3(b) for mixtures or composite goods, leading to the classification of a complete set of rolling stock under an incorrect heading. Ensuring the precise definition of "locomotives and rolling stock" as per Chapter 86 is crucial.
How should importers classify products under HS 988086?
The correct procedure for classifying products under HS 988086 involves a thorough review of the product's technical specifications and intended use. Importers and customs brokers must consult the official HS Nomenclature and the relevant national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff). This includes examining the Chapter 86 notes and headings, comparing the product's characteristics against the descriptions, and applying the GRIs. If uncertainty remains, seeking a binding ruling from customs authorities is advisable to ensure compliance and avoid penalties.
How is the duty calculated for products under HS 988086?
A specific model of a diesel-electric locomotive weighing 120 metric tons 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 such locomotives (e.g., under a specific subheading within Chapter 86). The calculation is: 5.0% × $1,500,000 = $75,000.
Which trade agreements reduce duties for HS 988086?
Several free trade agreements may reduce the applicable duty rate for HS 988086, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, demonstrating that the goods meet the rules of origin.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 988086, classified under Chapter 86?
HS code 988086 is a statistical or administrative code used in specific customs jurisdictions, rather than a harmonized tariff schedule (HTS) code for duty assessment. Chapter 86 of the Harmonized System covers 'Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and mechanical appliances (including signalling devices) of a type used for railways or tramways.' The actual duty rates for items classified within Chapter 86 will depend on the specific HTS code assigned to the product and the importing country's tariff schedule. For example, under the US HTS, a specific type of locomotive might have a duty rate of 0% ad valorem, while certain specialized parts could have rates ranging from 0% to 3.5% ad valorem, subject to Most Favored Nation (MFN) treatment. Importers must consult the relevant national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) for the precise classification and duty rate applicable to their specific product.
How is the duty calculated for goods falling under Chapter 86, which might be referenced by 988086?
The duty calculation for goods classified under Chapter 86 depends on the specific HTS code and the duty rate applied. Duties are typically calculated on an ad valorem basis (a percentage of the item's value) or a specific basis (a fixed amount per unit of quantity), or a combination thereof. For instance, if a railway wagon part is classified under an HTS code with a 2.5% ad valorem duty rate and its customs value is $10,000, the duty would be $10,000 \times 0.025 = $250. If the duty were specific, such as $5 per kilogram, and the shipment weighed 5,000 kg, the duty would be $5 \times 5,000 = $25,000. Always verify the exact duty basis and rate for the specific HTS code and jurisdiction.
Are there preferential duty rates available for goods classified in Chapter 86 under trade agreements?
Yes, preferential duty rates are often available for goods classified within Chapter 86, provided they meet the rules of origin stipulated by various trade agreements. For example, under the USMCA (United States-Mexico-Canada Agreement), locomotives or rolling-stock originating in Canada, Mexico, or the United States may benefit from duty-free treatment. Similarly, the EU has trade agreements with numerous countries that can reduce or eliminate duties on goods from Chapter 86. To claim preferential treatment, importers must possess valid proof of origin, such as a certificate of origin or a declaration, as required by the specific trade agreement and the importing country's customs regulations. Consult the relevant trade agreement text and national customs guidance for eligibility and documentation.
What documentation is typically required when importing goods classified under Chapter 86?
When importing goods classified under Chapter 86, standard import documentation is usually required, along with any specific certifications related to the product. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and import declarations. Depending on the specific product and destination country, additional documents may be necessary, such as technical specifications, safety certifications, or compliance certificates demonstrating adherence to railway standards. If claiming preferential duty rates, a valid certificate of origin or other proof of origin is mandatory. Importers should consult the customs authority of the importing country for a comprehensive list of required documentation.
What are the key classification criteria for goods within Chapter 86?
Chapter 86 covers railway or tramway locomotives, rolling-stock (such as wagons and carriages), and parts and accessories thereof. It also includes track fixtures and fittings (like rails, switches, and crossings) and mechanical signaling appliances used on railways. The classification hinges on the specific function and design of the item. Locomotives are self-propelled vehicles for drawing rolling-stock. Rolling-stock refers to vehicles designed to run on railway tracks. Parts and accessories are components specifically designed for these vehicles or track systems. Signaling appliances are mechanical devices for controlling traffic. Distinguishing between parts and complete units, or between railway and road vehicles, is crucial for accurate classification. Reference the Explanatory Notes to the Harmonized System for detailed guidance on classification criteria.