8408

Analysis

Heading 8408 of the Harmonized Tariff Schedule covers compression-ignition internal combustion piston engines (diesel or semi-diesel engines). It divides into 3 six-digit subheadings and 6 eight-digit tariff lines, with 17 ten-digit statistical suffixes below them.

3 of its 6 lines with a percentage rate are duty-free at the general rate (50%) and 3 are dutiable, from duty-free up to 2.5%. The median line pays 1.25%.

The largest subheadings are 8408.20 (engines of a kind used for the propulsion of…, 3 lines), 8408.90 (other engines, 2 lines) and 8408.10 (unnamed, 1 line).

Its median rate of 1.25% sits at the 61st percentile of the headings in chapter 84.

By Census's concordance, most of its statistical lines are made by Other Engine Equipment Manufacturing (333618). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.