HS 988088 Classified in Chapter 88
Quick Answer: HS code 988088, classified in Chapter 88, does not have a standard MFN duty rate listed in the UK or EU tariff systems. This specific code is typically used for special provisions or temporary classifications rather than standard merchandise. Chapter 88 of the Harmonized System (HS) generally covers aircraft, spacecraft, and parts thereof. Importers and customs brokers should consult specific national customs regulations or seek a binding ruling from the relevant customs authority to determine applicable duties and any specific import requirements for goods classified under this code, as standard tariff data from sources like CustomTariffs may not be directly applicable.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880880000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880880000 | — | — | — |
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 988088 cover?
This subheading covers specific aircraft and parts thereof, as detailed within Chapter 88 of the Harmonized System (HS) nomenclature. According to the World Customs Organization (WCO) HS Explanatory Notes and as reflected in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC, this classification is generally reserved for items that have already been classified under Chapter 88, indicating a specific administrative or statistical purpose within a national tariff system rather than a distinct product category itself. It functions as a cross-reference to the primary classification found in Chapter 88.
What falls outside HS 988088?
The following products are excluded from HS 988088: any goods not classified within Chapter 88 of the Harmonized System. This means that items such as engines for aircraft (typically classified in Chapter 84), navigation equipment (often in Chapter 85 or 90), or even spare parts for ground support equipment (which may fall under other chapters depending on their nature) are not covered by this specific subheading. Its scope is strictly limited to goods already designated for classification under Chapter 88.
What are common classification mistakes for HS 988088?
A common error is misinterpreting HS 988088 as a primary classification for aircraft parts. This subheading is a secondary or statistical code that points to Chapter 88. Importers may incorrectly assign goods directly to 988088 without first determining their correct classification within the primary headings of Chapter 88, such as 8801 for balloons and airships, or 8803 for parts of aircraft. This often occurs when not adhering to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
How should importers classify products under HS 988088?
The correct procedure for classifying products under HS 988088 involves a two-step process: first, accurately determine the primary HS classification for the aircraft or part within Chapter 88, referencing the WCO HS Explanatory Notes and relevant national tariff schedules. Second, if a specific national tariff system utilizes HS 988088 as a sub-classification or statistical code for goods already classified in Chapter 88, then this code would be applied in conjunction with the primary Chapter 88 heading. Importers and customs brokers must consult the specific tariff schedule of the importing country.
How is the duty calculated for products under HS 988088?
The duty calculation for products under HS 988088 is dependent on the primary classification within Chapter 88 and the specific tariff schedule of the importing country. For example, a specific aircraft engine part, classified under a Chapter 88 heading and potentially referenced by 988088 in a national system, with a declared customs value of $10,000 USD, might attract a US Most Favored Nation (MFN) duty rate of 2.5% ad valorem. The calculated US duty would be $250.00 ($10,000 × 0.025), as per the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 988088?
Several free trade agreements may reduce the applicable duty rate for products classified under Chapter 88, and by extension, potentially referenced by HS 988088. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying aircraft parts originating from Canada or Mexico may be eligible for a duty rate of Free. To claim this preference, a self-certified origin statement is typically required. Similarly, preferential rates may apply under other agreements, contingent on the origin of the goods and adherence to specific documentation requirements.
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FAQ
What are the typical duty rates for HS code 988088, classified under Chapter 88?
HS code 988088 is a special statistical or administrative code, not a product-specific tariff line. Its classification under Chapter 88 (Aircraft, spacecraft, and parts thereof) indicates the general nature of the goods. Actual duty rates will depend on the specific product within Chapter 88 and the importing country's tariff schedule. For example, under the US Harmonized Tariff Schedule (USHTS), goods classified within Chapter 88 may have duty rates ranging from 0% to 5% ad valorem, depending on the specific subheading. Importers must consult the relevant national tariff schedule for precise rates. For instance, a part for an aircraft engine might have a 0% duty rate under a specific USHTS subheading, while a complete aircraft could have a different rate.
How is the duty calculated for goods classified under HS code 988088, assuming a hypothetical scenario?
Since HS 988088 is a statistical code, the duty calculation is based on the actual product's tariff line within Chapter 88. Let's assume a specific aircraft part falls under a subheading with a 3% ad valorem duty rate. If the imported part has a customs value of $100,000, the duty would be calculated as: 3% of $100,000 = $3,000. If the duty were based on a specific rate, for example, $5 per kilogram, and the part weighed 2,000 kilograms, the duty would be: $5/kg × 2,000 kg = $10,000. Always refer to the specific subheading and the importing country's regulations for the correct duty basis (ad valorem, specific, or compound).
What documentation is typically required for imports classified under HS code 988088 (Chapter 88)?
While HS 988088 itself doesn't dictate specific documentation, goods classified under Chapter 88 (Aircraft, spacecraft, and parts thereof) often require specialized documentation. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Additionally, depending on the specific item and importing country, importers may need to provide: an airworthiness certificate, manufacturer's declaration, import permits from aviation authorities (e.g., FAA in the US, EASA in the EU), and potentially specific declarations related to defense articles or dual-use goods. Customs brokers should verify the exact requirements with the importing country's customs agency and relevant aviation regulatory bodies.
Are there preferential duty rates or trade agreements that commonly affect HS code 988088 (Chapter 88)?
Yes, preferential duty rates can significantly impact goods classified under Chapter 88. Many trade agreements, such as the USMCA (United States-Mexico-Canada Agreement), EU trade agreements, and others, may offer reduced or zero duty rates on qualifying goods originating from partner countries. For example, certain aircraft parts originating from Canada or Mexico might be eligible for preferential treatment under USMCA, potentially reducing the duty rate from a standard MFN (Most Favored Nation) rate to 0%. Importers and customs brokers must verify the origin of the goods and consult the specific provisions of applicable trade agreements and the relevant national tariff database (e.g., USITC's HTS, EU's TARIC) to determine eligibility for preferential rates.
What are the key classification criteria for goods falling under Chapter 88, relevant to HS code 988088?
Chapter 88 covers complete aircraft, spacecraft, and parts thereof. Key classification criteria include the nature of the product (e.g., is it a complete aircraft, a component part, or an accessory?), its intended use (e.g., for civil aviation, military, or space exploration), and its specific characteristics (e.g., engine type, size, function). For parts, the General Rules for the Interpretation of the Harmonized System (GRI) are crucial. GRI 2(b) is often relevant, stating that an incomplete or unfinished article is classified as if it were the complete or finished article if it has the essential character of the complete or finished article. Parts are generally classified in the headings of Chapter 88 when they are identifiable as being for use solely or principally with goods of that chapter. For instance, a specific turbine blade designed for an aircraft engine would be classified as a part of an aircraft engine under Chapter 88, rather than as a general metal article.