HTS subheading · chapter 84
8409.91
Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines)
Analysis
Subheading 8409.91 covers suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines), within heading 8409. 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 5 US tariff lines below it are national.
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 2.5%. The median line pays 2.5%.
The US splits it as follows: 8409.91.10 for cast-iron parts, not advanced beyond cleaning, and machined only for… (duty-free), 8409.91.30 for aluminum cylinder heads (2.5%), 8409.91.50 for to be installed in vehicles of subheading 8701.21, 8701.22, 8701.23… (2.5%), 8409.91.92 for for marine propulsion engines (2.5%) and 8409.91.99 for other: other (2.5%).
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 |
|---|---|---|
| 8409.91.10 | Cast-iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery | Free |
| 8409.91.30 | Aluminum cylinder heads | 2.5% |
| 8409.91.50 | 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% |
| 8409.91.92 | For marine propulsion engines | 2.5% |
| 8409.91.99 | Other: other | 2.5% |