Civil Aircraft Duty-Free Treatment: How General Note 6 and the Free (C) Claim Work

Verified against the USITC HTS Revision 21 (2026), 19 CFR 10.183 on eCFR and the Federal Register on October 15, 2026. Chapter 99 changes often; recheck before you file.

Are civil aircraft parts duty free under General Note 6?

They can be, and the conditions are narrower than the name of the agreement suggests. General Note 6 implements the Agreement on Trade in Civil Aircraft, which CBP traces to Title VI of the Trade Agreements Act of 1979, effective January 1, 1980 ^[4]. The note gives a free rate on any HTS provision whose Special column carries the symbol C, which General Note 3(c)(i) assigns to the "Agreement on Trade in Civil Aircraft" ^[1].

For an aerospace supplier or MRO shop, the practical answer depends on where the part classifies:

• Chapter 88 goods. Airplanes under heading 8802 and parts under heading 8807 (propellers, undercarriages, other parts of airplanes and helicopters) already carry a General rate of Free in Revision 21 ^[1]. A C claim saves no base duty there.
• Parts that classify outside Chapter 88. Hoses, brackets, motors, turbine parts and cabin fittings often classify by material or function in chapters 39, 83, 84, 85 or 90. Many of those lines carry a General rate above zero, and some of them also list C in the Special column. Which parts leave Chapter 88, and why, is covered in the aircraft parts HTS classification guide.

Retrieved from the USITC on October 15, 2026, Revision 21 lists C in the Special column on 187 rate lines across 122 six-digit subheadings. Every one of those lines has a General rate other than Free: from 1 to 15 percent where the rate is purely ad valorem, plus a few compound rates. That is where the claim earns its keep.

Bottom line: For a compliance analyst at a parts distributor, the Special column is the first gate. An FAA certificate cannot make a line free if C is not printed on it, and two neighboring rate lines under 8501.31 already disagree.

Quotable insight: General Note 6 is a classification question before it is a certification question. Revision 21 prints C on 187 rate lines, and within one subheading, 8501.31, it appears on some lines and not others. The same FAA paperwork can therefore support a free entry for one motor and do nothing for the next, which is why the HTS line has to be settled before anyone chases an airworthiness document.

What counts as a "civil aircraft" under General Note 6?

The definition is in General Note 6(b)(i) and is repeated almost word for word in 19 CFR 10.183(a) ^[1][2]. "Civil aircraft" means any aircraft, aircraft engine or ground flight simulator, including parts, components and subassemblies, that meets both tests:

1. Use. It is "used as original or replacement equipment in the design, development, testing, evaluation, manufacture, repair, maintenance, rebuilding, modification, or conversion of aircraft."
2. Airworthiness status. It meets one of three conditions:
   • manufactured or operated under an FAA certificate issued under 49 U.S.C. 44704, or under the approval of the airworthiness authority in the country of exportation, "if such approval is recognized by the FAA as an acceptable substitute";
   • covered by an application for such a certificate submitted to and accepted by the FAA by an existing type and production certificate holder under 49 U.S.C. 44702; or
   • covered by an application that an existing type and production certificate holder will submit in the future, pending design or other technical requirements set by the FAA.

General Note 6(b)(iii) limits the third condition to the quantities needed to meet the FAA's stipulated requirements ^[1].

Defense purchases. General Note 6(b)(ii) excludes goods "purchased for use by the Department of Defense or the United States Coast Guard" unless they meet the use test and the first or second airworthiness condition ^[1]. In HQ 967954 (2005), CBP held that parts imported for civilian aircraft and later diverted to military aircraft built under FAA type and production certificates stayed within the definition ^[5]. A ruling applies to its own facts; read it before relying on it.

Why is there no country-of-origin test?

General Note 6 says nothing about where the goods were made. Unlike a free trade agreement claim, there is no tariff shift rule, no regional value content and no certificate of origin. The claim rests on what the goods are for and what airworthiness status they carry.

Two consequences follow for an importer used to FTA work:

• The evidence is different. The file holds an FAA certificate, a foreign authority approval the FAA recognizes, or an accepted application, not a supplier origin declaration.
• The claim is easy to miss. A team that screens for preferences by origin country never sees General Note 6, because nothing about the origin triggers it. The trigger is the C on the HTS line plus the end use.

Origin still matters for everything layered on top. Section 232 and Section 301 duties are origin-driven, and the civil aircraft carve-outs in Chapter 99 differ by origin, as the table further down shows.

How do you claim the C special program indicator on the entry summary?

19 CFR 10.183(c) sets the mechanic: the importer claims duty-free admission "by properly entering qualifying merchandise under a provision for which the rate of duty 'Free (C)' appears in the 'Special' subcolumn of the HTSUS and by placing the special indicator 'C' on the entry summary" ^[2].

CBP's Form 7501 instructions say where the indicator goes: in column 31, directly below the line number, right justified and "immediately preceding the HTS number to which it applies." If a line needs more than one HTS number, the SPI sits on the line of the number that sets the rate of duty, and when two SPIs are used, the primary one comes first ^[6]. For a column-by-column walk through the form, see the Form 7501 guide.

By making the claim, the importer "is deemed to certify" that the goods are a civil aircraft, or were imported for use in one and will be so used (19 CFR 10.183(d); General Note 6(a)(ii)) ^[1][2]. In H300627 (2018), CBP described that certification as a good faith one at importation, backed by records that show it stayed valid afterwards, and noted the importer's obligation to tell CBP if goods are diverted to a non-qualifying use ^[4].

What records must you keep under 19 CFR 10.183(e)?

Section 10.183(e) lists the support CBP expects for each entry summary that claims the rate ^[2]:

• the written order or contract;
• evidence of the use test, meaning the goods go into aircraft as original or replacement equipment;
• evidence of airworthiness status, as fits the case: an FAA certification; a foreign authority approval plus evidence the FAA recognizes it; an application submitted to and accepted by the FAA; a type and production certificate; or evidence that a certificate holder will apply, with estimates of the quantities required.

The regulation then sets three rules that shape the risk:

• The documents "need not be filed with the entry summary" but must be kept under the general note and the recordkeeping rules of 19 CFR part 163.
• CBP "may request production of documentation at any time." Failure to satisfy the Center director "will result in a denial of duty-free treatment" and can lead to closer monitoring of the importer's future claims.
• "Proof of end use of the entered merchandise need not be maintained."

H300627 shows how this works for used parts. An MRO planned to import parts removed from one EASA-approved aircraft, repair them at its FAA-certified repair station and resell them. CBP held that the original EASA airworthiness certificate and the later FAA certificates met 10.183(d) and (e), provided the importer kept records showing qualifying use ^[4].

What if you paid duty on parts that qualified?

The rule gives a route back. Under 19 CFR 10.183(f), an importer can file a written statement claiming General Note 6 "any time prior to liquidation of the entry or prior to the liquidation becoming final," and the statement is itself the claim and the certification ^[2]. General Note 6(a) adds that any refund from such a claim is paid without interest, notwithstanding 19 U.S.C. 1505(c) ^[1].

The size of the opportunity is plain arithmetic on the base rate. Illustrative example, Revision 21 rates retrieved October 15, 2026:

Bottom line: For a finance lead at an aerospace supplier, the first check is open entries on C lines that were filed without the indicator. Chapter 99 duties and fees are separate, so this table covers the base rate only.

Which window applies to which entry, and how 10.183(f) sits next to a post summary correction or a protest, is covered in the guide to recovering overpaid import duties. GingerControl identifies and documents the opportunity; your licensed broker or counsel files.

How do Section 232 and Section 301 treat civil aircraft parts?

A Free (C) claim removes the base rate. It does not remove Chapter 99 duties, which apply on top unless their own U.S. note carves goods out. Several of those notes now use General Note 6 as the test, and they share one useful phrase: the exemption applies to goods that "otherwise meet the criteria of general note 6," and are in listed provisions, "regardless of whether a product is entered under a provision for which the rate of duty 'Free (C)' appears" ^[3][7]. So the General Note 6 file can matter even on a Chapter 88 line that is already free.

Bottom line: For a trade analyst stacking duty on an imported part, the General Note 6 evidence is now doing two jobs: it supports the Free (C) base rate and it unlocks specific Chapter 99 exemptions. Each exemption has its own provision list and origin scope, so check the note, not only the heading.

Points behind the table:

• Forced labor Section 301. USTR's notice exempts "civil aircraft (all aircraft other than military aircraft)" and their parts that meet general note 6 criteria ^[3]. Country headings are mapped in the 9903.05 headings guide.
• Section 232 metals. The five origin-specific carve-outs each name the provisions they cover, and the EU, Japan, South Korea and Taiwan versions exclude unmanned aircraft in their own text ^[7]. For goods of other origins, Revision 21 shows no civil aircraft carve-out from the metals duties. The base rules are in the Section 232 steel and aluminum guide.
• Commercial aircraft, Proclamation 11040. Signed July 9, 2026 and published at 91 FR 43507, it records the Commerce Secretary's recommendation "that no immediate tariffs be imposed under section 232" and directs Commerce and USTR to negotiate and to update the President within 180 days. The President "may consider alternative remedies in the future" depending on the outcome ^[8]. That makes it a watch item, not a duty, as of October 15, 2026.
• Unmanned aircraft, Proclamation 11055. From September 3, 2026, Annex I UAS and components carry 100 percent and Annex II UAS 25 percent, with Annex III components at 25 percent from February 9, 2027. Listed products of companies on the Blue UAS lists or the FCC's Conditional Approval List on September 2, 2026 start 180 days later, and lower caps apply to some partners only where the importer certifies that substantially all critical components and technology come from listed countries. The duties "shall apply in addition to any other duties" ^[9].
• Section 338 duties on products of Canada. U.S. note 51(d) carves civil aircraft articles other than unmanned aircraft, in listed provisions and meeting general note 6 criteria, out of the 50 percent duties under 9903.03.12 to 9903.03.14, through heading 9903.03.16 ^[7]. That action's scope has changed several times since July 2026; the current position is in the Canada import guide.

On the large civil aircraft dispute, USTR suspended the action for five years beginning July 4, 2021 for UK goods and July 11, 2021 for EU goods, terminating the tariff action then in place and reserving procedures for possible re-imposition ^[10]. That five-year period ended in July 2026. Revision 21 still states the duties do not apply to entries on or after the 2021 dates, and a search of USTR documents in the Federal Register on October 15, 2026 found no later notice on the dispute; recheck before relying on it.

How do you check General Note 6 eligibility across a parts catalog?

For one part, the HTS and the certificate file answer the question. Across thousands of part numbers, the work runs in a fixed order:

1. Settle the HTS line. Note 2 to Section XVII says "parts" does not cover items such as base metal parts of general use, similar goods of plastics, or machines of headings 8401 to 8479, even when they are identifiable as aircraft parts ^[11]. Those classify elsewhere, so the line, and with it the C, depends on classification. The Classification Researcher returns a 10-digit code with the GRI reasoning behind it, reads similar CROSS rulings during the classification, and asks what the spec sheet leaves out.
2. Read the Special column. Mark which lines print C.
3. Match the airworthiness evidence. Tie each part to the FAA certificate, recognized foreign approval or accepted application that covers it.
4. Stack Chapter 99 by origin. Check each layer's own civil aircraft note and provision list.
5. Review open entries. Look for C lines entered without the indicator while liquidation is not yet final.

Classification results are for general reference and planning; before a code goes on an entry, the importer's licensed customs broker reviews it.

Keeping civil aircraft claims current across a parts catalog

General Note 6 rewards the importer who knows, for every part, its HTS line, whether that line prints C, and which airworthiness document covers it, while the Chapter 99 layers on top keep moving.

GingerControl builds GingerOS, the AI trade compliance platform that runs on your process. GingerOS checks every SKU against a new rule and lists the ones it hits, asks for missing product facts before it suggests an HTS code, records the reasoning for your approval, and checks each entry's HTS code, country of origin and customs value. A project starts with Prototype Week: one call, then a clickable prototype of your own flow in three days, a requirements meeting the same week, and a quote after.

References

1. U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, Revision 21 (2026), General Notes
   Data cited: General Note 3(c)(i) symbol C; General Note 6(a) and 6(b) text; General and Special rates for 8302.49.60, 3917.21.00, 8411.99.90, 8501.31.40, 8501.31.60 and Chapter 88 headings; count of rate lines listing C
   Source: USITC HTS General Notes, current release
   Accessed: October 15, 2026
2. Electronic Code of Federal Regulations, 19 CFR 10.183, "Duty-free entry of civil aircraft, aircraft engines, ground flight simulators, parts, components, and subassemblies"
   Data cited: applicability, claim method, deemed certification, documentation, post-entry claim, verification
   Source: eCFR 19 CFR 10.183
   Accessed: October 15, 2026
3. Federal Register, USTR, "Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies Related to the Failure of Each Economy To Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced With Forced Labor"
   Data cited: July 24, 2026 effective date; civil aircraft exemption under heading 9903.05.88
   Source: 91 FR 47318, FR Doc. 2026-15181
   Published: July 28, 2026
4. U.S. Customs and Border Protection, HQ H300627, "Parts for repair under the Agreement on Trade in Civil Aircraft"
   Data cited: history of General Note 6; good faith certification; diversion notice; EASA and FAA certificates as 10.183(e) documentation
   Source: CBP CROSS, H300627
   Published: October 4, 2018
5. U.S. Customs and Border Protection, HQ 967954, "Eligibility under Civil Aircraft Agreement of Parts for Military Aircraft"
   Data cited: parts diverted to military aircraft built under FAA type and production certificates
   Source: CBP CROSS, 967954
   Published: November 23, 2005
6. U.S. Customs and Border Protection, CBP Form 7501 Instructions
   Data cited: placement of the special program indicator in column 31
   Source: CBP Form 7501 and instructions
7. U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, Revision 21 (2026), Chapter 99
   Data cited: headings 9903.02.76, 9903.02.81, 9903.03.16, 9903.05.05, 9903.05.88, 9903.08.21, 9903.08.22, 9903.82.02 to 9903.82.26, 9903.96.01 to 9903.96.03; subchapter III U.S. notes 16, 21(w), 21(x), 35, 43, 50, 51(d) and 52(d)
   Source: USITC HTS Chapter 99, current release
   Accessed: October 15, 2026
8. Federal Register, Proclamation 11040, "Adjusting Imports of Commercial Aircraft, Jet Engines, and Aircraft and Engine Parts Into the United States"
   Data cited: no immediate Section 232 tariffs; negotiations; 180-day update
   Source: 91 FR 43507, FR Doc. 2026-14334
   Published: July 15, 2026
9. Federal Register, Proclamation 11055, "Adjusting Imports of Unmanned Aircraft Systems and Unmanned Aircraft Systems Components Into the United States"
   Data cited: 100 and 25 percent rates; September 3, 2026 and February 9, 2027 effective dates; caps for listed partners; stacking clause
   Source: 91 FR 53699, FR Doc. 2026-16979
   Published: August 19, 2026
10. Federal Register, USTR, "Suspension of Action: Enforcement of U.S. WTO Rights in the Large Civil Aircraft Dispute"
    Data cited: five-year suspension from July 4, 2021 (UK) and July 11, 2021 (EU)
    Source: 86 FR 36313, FR Doc. 2021-14550
    Published: July 9, 2021
11. U.S. International Trade Commission, Harmonized Tariff Schedule of the United States, Revision 21 (2026), Section XVII notes
    Data cited: Note 2 to Section XVII, articles excluded from "parts"
    Source: USITC HTS Section XVII notes (Chapter 86 file), current release
    Accessed: October 15, 2026
12. Federal Register, USTR, "Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services"
    Data cited: 25 percent duty on imports of Brazil from July 22, 2026; civil aircraft exemption under heading 9903.05.05
    Source: 91 FR 45516, FR Doc. 2026-14542
    Published: July 20, 2026