8407.32.20.80 - Other 🖩
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 category, 8407.32.20.80, encompasses spark-ignition reciprocating piston engines designed for the propulsion of vehicles classified under Chapter 87, specifically those with a cylinder capacity exceeding 50 cc but not exceeding 250 cc. Crucially, these engines are intended for installation in vehicles falling under subheadings 8701.21, 8701.22, 8701.23, 8701.24, or 8701.29, as well as headings 8702, 8703, or 8704. This includes a wide range of motor vehicles such as tractors, trucks, buses, and passenger cars.
This specific classification is distinguished from its sibling category, 8407.32.20.40, which covers engines that are designated as "used or rebuilt." The primary differentiator lies in the condition of the engine. While 8407.32.20.80 applies to new, unused engines meeting the specified displacement and vehicle application criteria, the sibling category is reserved for engines that have been previously operated and subsequently refurbished or repaired.
As this is a leaf node within the HTS classification, there are no further subcategories that subdivide this specific engine type. Therefore, the classification is final for engines that meet all the preceding criteria: being spark-ignition, reciprocating piston, of a cylinder capacity between 51 cc and 250 cc, intended for vehicles under Chapter 87 as detailed, and not falling under the "used or rebuilt" designation.