HTS tariff line · chapter 84
8407.32.90
Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: other
Analysis
HTS 8407.32.90 covers of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: other under heading 8407 (spark-ignition reciprocating or rotary internal combustion piston engines). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
For statistics it divides in two: 8407.32.90.40 for not exceeding 18.65 kW and 8407.32.90.80 for exceeding 18.65 kW. Both pay the same duty; the suffix records which kind was imported.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
The normal trade relations rate here is zero, shared by about 61% of the 823 tariff lines in chapter 84, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 8407.32.10 (to be installed in tractors suitable for agricultural use, duty-free) and 8407.32.20 (to be installed in vehicles of subheading 8701.21, 8701.22…, duty-free).
Statistical suffixes
Neighbouring 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 |