8407.32.20 - To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704

This HTS category, 8407.32.20, specifically covers reciprocating piston internal combustion engines designed for spark ignition, with a cylinder capacity exceeding 50 cc but not exceeding 250 cc. Crucially, these engines are intended for installation in vehicles classified under subheadings 8701.21, 8701.22, 8701.23, 8701.24, or 8701.29, or headings 8702, 8703, or 8704. This implies engines destined for heavy-duty trucks, tractors, motor vehicles for the transport of persons, and vehicles for the transport of goods.

This classification distinguishes itself from its sibling category, 8407.32.10.00, which is reserved for engines of a similar cylinder capacity but specifically intended for installation in tractors suitable for agricultural use. The present classification is broader, encompassing engines for a wider range of motor vehicles beyond just agricultural tractors.

Within this category, further distinctions are made in subcategories 8407.32.20.40 and 8407.32.20.80. The .40 subcategory addresses engines that are used or rebuilt, indicating a condition-based classification. The .80 subcategory covers all other engines that do not meet the criteria for used or rebuilt, representing new engines or those in a different state of reconditioning.