8407.34.14.00 - Used or rebuilt

This HTS subheading, 8407.34.14.00, specifically covers reciprocating piston engines that are either used or have been rebuilt, and are intended for installation in vehicles of specific subheadings within Chapter 87. This includes engines designed for heavy-duty trucks (subheadings 8701.21, 8701.22, 8701.23, 8701.24, or 8701.29), buses and other vehicles for transporting goods (heading 8702), passenger motor vehicles (heading 8703), and other motor vehicles for the transport of persons, goods, or both (heading 8704). The key distinguishing factor is the "used or rebuilt" condition of the engine.

This classification differentiates itself from its sibling category, 8407.34.18.00 ("Other"), which encompasses all other reciprocating piston engines of a cylinder capacity not exceeding 2,000 cc, that meet the same installation criteria but are not explicitly designated as "used or rebuilt." Therefore, importers must carefully assess the condition of the engine to ensure correct classification.

As a leaf node, this subheading does not have further subcategories. Classification at this level is determined by the engine's specific type (reciprocating piston), its intended application in vehicles falling under specific headings and subheadings of Chapter 87, its cylinder capacity range (not exceeding 2,000 cc), and its condition (used or rebuilt).