8407 - Spark-ignition reciprocating or rotary internal combustion piston engines:
Sub-classifications
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8407 1000
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8407 90
Overview
Heading 8407 specifically classifies spark-ignition internal combustion piston engines, both reciprocating and rotary. These engines operate by igniting a fuel-air mixture using a spark plug, distinguishing them from compression-ignition (diesel) engines classified elsewhere. The scope of this heading encompasses engines designed for a wide array of applications, from industrial machinery to recreational vehicles, provided they meet the spark-ignition criterion and are piston-based.
Unlike sibling categories found at the Chapter 84 level, such as boilers or other mechanical appliances, 8407 focuses exclusively on the power unit itself – the engine. Its siblings might cover the complete machine or a different type of engine, for instance, gas turbines or engines of heading 8408 (compression-ignition internal combustion piston engines). Therefore, the key differentiator for 8407 lies in the specific technology of spark ignition and the piston-driven operation.
Within heading 8407, further subdivisions exist to categorize these engines based on their intended use or specific design. These subcategories often differentiate between engines for aircraft (8407.10), marine propulsion, and those specifically designed for the propulsion of vehicles falling under Chapter 87. Additionally, a general category for "Other engines" exists for spark-ignition piston engines not otherwise specified. These subheadings help customs officials determine the precise application and therefore the correct tariff treatment for imported or exported engines.