# 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.

Source: https://staging.border.bot/hs-codes/8804
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 88](https://staging.border.bot/hs-codes/88) / [88.04](https://staging.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://staging.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://staging.border.bot/hs-codes/8801) Balloons and dirigibles; gliders, hang gliders and other non- powered aircraft
- [88.02](https://staging.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://staging.border.bot/hs-codes/8805) Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
- [88.06](https://staging.border.bot/hs-codes/8806) Unmanned aircraft
- [88.07](https://staging.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

No national tariff lines under heading 88.04 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.

- Previous heading: [88.02](https://staging.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://staging.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.

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 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://staging.border.bot/hs-codes/8804.json