8407.32.20.40 - Used or rebuilt

This HTS classification covers internal combustion piston engines that are specifically designed for installation in vehicles falling under HTS subheadings 8701.21, 8701.22, 8701.23, 8701.24, or 8701.29, or headings 8702, 8703, or 8704. These are spark-ignition reciprocating piston engines with a cylinder capacity exceeding 50 cubic centimeters but not exceeding 250 cubic centimeters. The "Used or rebuilt" designation within this code signifies that the engines are not new, having undergone prior use and potentially refurbishment or repair.

This category is distinct from its sibling, 8407.32.20.80 ("Other"), which encompasses engines of the same cylinder capacity and intended vehicle types that are in new condition or are otherwise not specified as used or rebuilt. The primary distinguishing factor is the condition of the engine, with this classification specifically addressing those that have been previously utilized.

As this is a leaf node in the HTS, there are no further subcategories to introduce. Classification at this level is determined by the engine type (spark-ignition reciprocating piston), its cylinder capacity range, its intended use in specific vehicle categories, and its condition as either used or rebuilt. Therefore, careful consideration of these criteria is essential for accurate classification.