CHAPTER 88 · LEGAL NOTES
Chapter 88
The 55 legal notes below govern classification under Chapter 88. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: For the purposes of this chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 8801, designed to be flown without a pilot on board.They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight. The expression “unmanned aircraft”, however, does not cover flying toys, designed solely for amusement purposes (heading 9503).
Subheading notes
Note 1
Subheading Note 1: For the purposes of subheadings 8802.11 to 8802.40, the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
Note 2
Subheading Note 2: For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression “maximum take-off weight” means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel. Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Balloons and dirigibles; gliders, hang gliders and other
footnote
See 9903.88.15.
Applies to
See 9903.88.01.
Applies to
See 9903.88.01.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.88.01.
Applies to
See 9903.88.01.
Applies to
See 9903.88.01.
Applies to
See 9903.88.03.
Applies to
See 9903.88.01.
Applies to
See 9903.88.01.
Applies to
See 9903.88.01.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See general note 6.
Applies to
See general note 6.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See general note 6.
Applies to
See general note 6.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See general note 6.
Applies to
See general note 6.
Applies to
See 9903.88.01.
Applies to
See 9903.88.01.
Applies to
See 9903.90.08.
Applies to
See general note 6.
Applies to
See general note 6.
Applies to
Classify under Chapter 88 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.