Section 17 Vehicles, aircraft, vessels and associated transport equipment 88 Aircraft, spacecraft, and parts thereof 88 04 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. 88 04 00 Parachutes (incl. dirigible parachutes and paragliders) and rotochutes; parts thereof Commodity Code Description 88 04 00 00 Parachutes (incl. dirigible parachutes and paragliders) and rotochutes; parts thereof