8407.33.60.40 - Used or rebuilt

This HTS subheading, 8407.33.60.40, specifically classifies used or rebuilt reciprocating piston engines. These engines are designed for spark-ignition internal combustion and are intended for installation in vehicles falling under specific headings and subheadings, including tractors of subheading 8701.21 through 8701.29, vehicles of heading 8702 (motor vehicles for the transport of ten or more persons), 8703 (motor cars and other motor vehicles principally designed for the transport of persons), or 8704 (motor vehicles for the transport of goods). The "used or rebuilt" designation is a critical qualifier for items classified under this specific code.

Within the broader category of reciprocating piston engines of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc, and intended for propulsion of vehicles of chapter 87, this subheading distinguishes itself by its condition. While other subheadings at this level might cover new engines or engines intended for different applications, 8407.33.60.40 is exclusively for engines that have been previously used and subsequently rebuilt or refurbished. This implies a process of restoration to a functional state, which is distinct from the initial manufacture of a new engine.

As this is a leaf node within the HTS, there are no further subcategories to introduce. The classification concludes at this point, meaning that once an engine meets all the preceding criteria (spark-ignition reciprocating, for vehicle propulsion, specific cylinder capacity, intended vehicle types) and is identified as "used or rebuilt," it is classified under this specific code. Therefore, classification professionals must meticulously verify the engine's condition and its intended application to ensure accurate tariff assignment.