HTS heading · chapter 84
8407
Spark-ignition reciprocating or rotary internal combustion piston engines
Analysis
Heading 8407 of the Harmonized Tariff Schedule covers spark-ignition reciprocating or rotary internal combustion piston engines. It divides into 8 six-digit subheadings and 21 eight-digit tariff lines, with 47 ten-digit statistical suffixes below them.
16 of its 21 lines with a percentage rate are duty-free at the general rate (76%) and 5 are dutiable, from duty-free up to 2.5%. The median line pays duty-free.
The largest subheadings are 8407.34 (of a cylinder capacity exceeding 1,000 cc, 8 lines), 8407.33 (of a cylinder capacity exceeding 250 cc but not…, 4 lines), 8407.32 (of a cylinder capacity exceeding 50 cc but not…, 3 lines) and 8407.90 (other engines, 2 lines).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 84.
By Census's concordance, most of its statistical lines are made by Other Engine Equipment Manufacturing (333618), Motor Vehicle Gasoline Engine and Engine Parts Manufacturing (336310) and Aircraft Engine and Engine Parts Manufacturing (336412). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8407.10.00 | Spark-ignition reciprocating or rotary internal combustion piston engines: aircraft engines | Free |
| 8407.21.00 | Marine propulsion engines: outboard motors | Free |
| 8407.29.00 | Marine propulsion engines: other | Free |
| 8407.31.00 | Of a cylinder capacity not exceeding 50 cc | Free |
| 8407.32.10 | To be installed in tractors suitable for agricultural use | Free |
| 8407.32.20 | To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704 | Free |
| 8407.32.90 | Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: other | Free |
| 8407.33.10 | To be installed in tractors suitable for agricultural use | Free |
| 8407.33.30 | To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers | Free |
| 8407.33.60 | To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: other | 2.5% |
| 8407.33.90 | Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc: other | Free |
| 8407.34.05 | To be installed in tractors suitable for agricultural use | Free |
| 8407.34.14 | To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: used or rebuilt | 2.5% |
| 8407.34.18 | To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: other | 2.5% |
| 8407.34.25 | Of a cylinder capacity not exceeding 2,000 cc: other | Free |
| 8407.34.35 | To be installed in tractors suitable for agricultural use | Free |
| 8407.34.44 | To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: used or rebuilt | 2.5% |
| 8407.34.48 | To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: other | 2.5% |
| 8407.34.55 | Of a cylinder capacity exceeding 2,000 cc: other | Free |
| 8407.90.10 | To be installed in agricultural or horticultural machinery or equipment | Free |
| 8407.90.90 | Other engines: other | Free |