8407.33.30.40 - Used or rebuilt 🖩
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, 8407.33.30.40, specifically applies to spark-ignition reciprocating or rotary internal combustion piston engines that are either used or have been rebuilt. These engines are designed for installation in vehicles falling under specific subheadings of Chapter 87, and more precisely, those intended for use in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles, and burden carriers. The key characteristic is the engine's intended application within these niche vehicle types, differentiating it from general-purpose engines or those intended for other classes of vehicles.
The distinction from the sibling category, 8407.33.30.80 "Other," lies in the explicit definition of the intended vehicle type. While the sibling category would encompass engines for other specified vehicles not covered by the "snow, golf carts, ATVs, and burden carriers" designation, this particular code narrowly focuses on those engines destined for these specific recreational or specialized utility vehicles. The "used or rebuilt" descriptor is crucial for accurate classification, indicating the condition of the engine.
As this is a leaf node in the HTS classification structure, there are no further subcategories. Therefore, the focus for classification under 8407.33.30.40 is on confirming that the engine is a spark-ignition reciprocating or rotary internal combustion piston engine, it is in a used or rebuilt condition, and its ultimate intended installation is within a vehicle specifically designed for snow travel, a golf cart, a non-amphibious all-terrain vehicle, or a burden carrier, aligning with the specified subheadings of Chapter 87.