Analysis
Subheading 8407.32 covers of a cylinder capacity exceeding 50 cc but not exceeding 250 cc, within heading 8407. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8407.32.10 for to be installed in tractors suitable for agricultural use (duty-free), 8407.32.20 for to be installed in vehicles of subheading 8701.21, 8701.22, 8701.23… (duty-free) and 8407.32.90 for of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: other (duty-free).
By Census's concordance, most of its statistical lines are made by Other Engine Equipment Manufacturing (333618) and Motor Vehicle Gasoline Engine and Engine Parts Manufacturing (336310). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |