9903.02.76 - Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and components of the European Union, excluding unmanned aircraft, provided for in subdivision (v)(xviii) of U.S. note 2 to this subchapter
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | The duty provided in the applicable subheading |
| Special Rate of Duty | The duty provided in the applicable subheading |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9903.02.76, is a specific tariff provision for articles related to civil aircraft originating from the European Union. It encompasses a broad range of items, including the aircraft themselves (excluding unmanned aerial vehicles), their engines, and all associated parts, components, and subassemblies. Additionally, this classification covers ground flight simulators and their related parts and components. The defining characteristic of this provision is its dual focus on the origin (European Union) and the specific exclusion of unmanned aircraft.
It is important to distinguish this category from other potential classifications. Unlike general provisions for aircraft or parts under Chapters 88 and 89, which cover goods without specific geographical or temporary modification restrictions, 9903.02.76 applies solely to EU-origin goods and is subject to temporary legislation. Furthermore, it is crucial to differentiate these covered items from military aircraft or their components, which would fall under separate tariff classifications. The exclusions of unmanned aircraft are also a key differentiator.
As a leaf node within the HTS structure, this category does not have further subcategories. Therefore, classification under 9903.02.76 depends on meeting all the stated criteria: the goods must be civil aircraft, their engines, parts, components, or ground flight simulators; they must originate from the European Union; and they must not be unmanned aircraft. The "subdivision (v)(xviii) of U.S. note 2 to this subchapter" referenced in the description points to further specific eligibility and documentation requirements that may need to be consulted for precise application.