8407.21.00.40 - Less than 22.38 kW 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 8407.21.00.40, specifically covers outboard motors designed for marine propulsion that have an engine displacement of less than 22.38 kilowatts (kW). These are self-contained engines that can be attached to the stern of a boat, providing the primary means of propulsion. The key defining characteristic for this code is the engine's power output falling within this specified lower range.
Distinguishing this category from its sibling, 8407.21.00.80 "Other," is crucial. While both fall under marine outboard motors, the "Other" category is for those with an engine displacement of 22.38 kW or greater. Therefore, the primary differentiator for classification here is the measurable horsepower or kilowatt rating of the engine, allowing for precise cost and regulatory differentiation between smaller, lighter-duty outboard motors and their more powerful counterparts.
As this node represents a leaf category within the Harmonized Tariff Schedule, there are no further subcategories for this specific classification. All eligible outboard motors with an engine displacement below 22.38 kW will be classified under 8407.21.00.40. This level of detail ensures that customs authorities can accurately identify and duty rates can be applied to a specific segment of the marine engine market based on their power output.