Analysis
HTS 8408.90.90 covers other engines: other under heading 8408 (compression-ignition internal combustion piston engines (diesel or semi-diesel engines)). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 2.5%. Compared with 8408.20.90 (engines of a kind used for the propulsion of vehicles of chapter 87…), which pays 2.5%, a misclassification either way moves 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.
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 ten-digit suffixes separate not exceeding 149.2 kW, exceeding 149.2 kW but not exceeding…, exceeding 373 kW but not exceeding 746…, exceeding 746 kW but not exceeding… and exceeding 1,119 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
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8408.90.90.10 | Not exceeding 149.2 kW | No. | 333618 |
| 8408.90.90.20 | Exceeding 149.2 kW but not exceeding 373 kW | No. | 333618 |
| 8408.90.90.30 | Exceeding 373 kW but not exceeding 746 kW | No. | 333618 |
| 8408.90.90.40 | Exceeding 746 kW but not exceeding 1,119 kW | No. | 333618 |
| 8408.90.90.50 | Exceeding 1,119 kW | No. | 333618 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8408.10.00 | Marine propulsion engines | 2.5% |
| 8408.20.10 | To be installed in tractors suitable for agricultural use | Free |
| 8408.20.20 | To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704 | 2.5% |
| 8408.20.90 | Engines of a kind used for the propulsion of vehicles of chapter 87: other | 2.5% |
| 8408.90.10 | To be installed in agricultural or horticultural machinery or equipment | Free |