# HS heading 88.04: Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto

> HS heading 88.04 covers parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. It is in chapter 88 (aircraft, spacecraft, and parts thereof). It is not split further: its only subheading is 8804.00. National tariff lines under heading 88.04 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/8804
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 88](https://border.bot/hs-codes/88) / [88.04](https://border.bot/hs-codes/8804)

## Key facts

- Heading: 88.04
- Description: Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
- Chapter: 88: Aircraft, spacecraft, and parts thereof
- Subheadings: 1
- Edition: HS2022

## What this code covers

HS heading 88.04 covers parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.

It is not split further: its only subheading is 8804.00.

- [8804.00](https://border.bot/hs-codes/880400) Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto

## What it doesn’t cover

Other goods of chapter 88 are classified in its other 5 headings, listed below.

- [88.01](https://border.bot/hs-codes/8801) Balloons and dirigibles; gliders, hang gliders and other non- powered aircraft
- [88.02](https://border.bot/hs-codes/8802) Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles
- [88.05](https://border.bot/hs-codes/8805) Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
- [88.06](https://border.bot/hs-codes/8806) Unmanned aircraft
- [88.07](https://border.bot/hs-codes/8807) Parts of goods of heading 88.01, 88.02 or 88.06

## How it is structured

Heading 88.04 is one of 6 headings in chapter 88. Its first two digits, 88, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (8804.00).

## In other countries

National tariff lines under heading 88.04 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/880400): 1 line, used by 1 other country

- Previous heading: [88.02](https://border.bot/hs-codes/8802) Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles
- Next heading: [88.05](https://border.bot/hs-codes/8805) Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles

## Frequently asked questions

### What does HS heading 88.04 cover?

HS heading 88.04 covers parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto.

### Which chapter is HS heading 88.04 in?

HS heading 88.04 is in chapter 88 (aircraft, spacecraft, and parts thereof).

### How many subheadings does HS heading 88.04 have?

HS heading 88.04 has one subheading, 8804.00.

### Which countries’ tariffs list national lines under HS heading 88.04?

National tariff lines under heading 88.04 are live on border.bot for the United States (1 line, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/8804.json