8407 - Spark-ignition reciprocating or rotary internal combustion piston engines:

Sub-classifications

Commodity Code

Description

8407 1000

Aircraft engines
- For use in civil aircraft:
  - New:
    
    8407 1000 20
    
    Less than 373 kW
    
    8407 1000 40
    
    373 kW or over
  - 8407 1000 60
    
    Used or rebuilt
- 8407 1000 90
  
  Other
Marine propulsion engines:
- 8407 2100
  
  Outboard motors
  - 8407 2100 40
    
    Less than 22.38 kW
  - 8407 2100 80
    
    Other
- 8407 2900
  
  Other
  - 8407 2900 10
    
    Inboard engines with outboard drive
  - Inboard engines with inboard drive:
    
    8407 2900 20
    
    Less than 746 W
    
    8407 2900 30
    
    746 W or greater, but not exceeding 18.65 kW
    
    8407 2900 40
    
    Exceeding 18.65 kW
Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87:
- 8407 3100
  
  Of a cylinder capacity not exceeding 50 cc
  - 8407 3100 40
    
    Less than 746 W
  - 8407 3100 80
    
    Other
- 8407 32
  
  Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
  - 8407 3210 00
    
    To be installed in tractors suitable for agricultural use
  - 8407 3220
    
    To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704
    
    8407 3220 40
    
    Used or rebuilt
    
    8407 3220 80
    
    Other
  - 8407 3290
    
    Other
    
    8407 3290 40
    
    Not exceeding 18.65 kW
    
    8407 3290 80
    
    Exceeding 18.65 kW
- 8407 33
  
  Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc:
  - 8407 3310
    
    To be installed in tractors suitable for agricultural use
    
    8407 3310 30
    
    Not exceeding 37.3 kW
    
    Exceeding 37.3 kW:
    
    8407 3310 60
    
    Air-cooled
    
    8407 3310 90
    
    Other
  - To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704:
    
    8407 3330
    
    To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers
    
    8407 3330 40
    
    Used or rebuilt
    
    8407 3330 80
    
    Other
    
    8407 3360
    
    Other
    
    8407 3360 40
    
    Used or rebuilt
    
    8407 3360 80
    
    Other
  - 8407 3390
    
    Other
    
    8407 3390 40
    
    Not exceeding 18.65 kW
    
    8407 3390 80
    
    Exceeding 18.65 kW
- 8407 34
  
  Of a cylinder capacity exceeding 1,000 cc:
  - Of a cylinder capacity not exceeding 2,000 cc:
    
    8407 3405
    
    To be installed in tractors suitable for agricultural use
    
    8407 3405 30
    
    Not exceeding 37.3 kW
    
    Exceeding 37.3 kW:
    
    8407 3405 60
    
    Air-cooled
    
    8407 3405 90
    
    Other
    
    To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704:
    
    8407 3414 00
    
    Used or rebuilt
    
    8407 3418 00
    
    Other
    
    8407 3425 00
    
    Other
  - Of a cylinder capacity exceeding 2,000 cc:
    
    8407 3435
    
    To be installed in tractors suitable for agricultural use
    
    8407 3435 30
    
    Not exceeding 37.3 kW
    
    Exceeding 37.3 kW:
    
    8407 3435 60
    
    Air-cooled
    
    8407 3435 90
    
    Other
    
    To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704:
    
    8407 3444 00
    
    Used or rebuilt
    
    8407 3448 00
    
    Other
    
    8407 3455 00
    
    Other
8407 90

Other engines:
- 8407 9010
  
  To be installed in agricultural or horticultural machinery or equipment
  - Not exceeding 37.3 kW:
    
    8407 9010 10
    
    Less than 4,476 W
    
    8407 9010 20
    
    Other
  - Other:
    
    8407 9010 60
    
    Air-cooled
    
    8407 9010 80
    
    Other
- 8407 9090
  
  Other
  - 8407 9090 10
    
    Gas (natural or liquid propane (LP)) engines
  - Other:
    
    8407 9090 20
    
    Less than 746 W
    
    8407 9090 40
    
    746 W or greater but less than 4,476 W
    
    8407 9090 60
    
    4,476 W or greater but not exceeding 18.65 kW
    
    8407 9090 80
    
    Exceeding 18.65 kW

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.

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8407 - Spark-ignition reciprocating or rotary internal combustion piston engines:

Sub-classifications

Overview

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