Analysis
HTS 8407.90.90 covers other engines: other under heading 8407 (spark-ignition reciprocating or rotary internal combustion piston engines). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items.
Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8407.34.48 (to be installed in vehicles of subheading 8701.21, 8701.22, 8701.23…), at 2.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.
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.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 823 tariff lines in chapter 84. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The ten-digit suffixes separate gas, less than 746 W, 746 W or greater but less than 4,476 W, 4,476 W or greater but not exceeding… and exceeding 18.65 kW. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
Neighbouring 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 |