8407.34.44.00 - Used or rebuilt

This HTS classification covers used or rebuilt internal combustion piston engines that are designed for spark ignition and are specifically intended for installation in vehicles falling under heading 8702 (motor vehicles for the transport of more than 10 persons), heading 8703 (motor vehicles for the transport of persons, including station wagons and racing cars), or heading 8704 (motor vehicles for the transport of goods). It also includes engines for vehicles classified under subheading 8701.21, 8701.22, 8701.23, 8701.24, or 8701.29 (tractors for non-agricultural purposes). The "used or rebuilt" designation highlights that these are not new engines but have undergone prior use and potentially refurbishment.

This category is distinguished from its sibling, 8407.34.48.00, which is designated as "Other." While this "Used or rebuilt" category specifically captures engines intended for the aforementioned vehicle types and in a used or rebuilt condition, the "Other" category would encompass any spark-ignition reciprocating internal combustion piston engines of this displacement and intended use that do not meet the specific criteria for "used or rebuilt." This implies a need to verify the condition and intended application of the engine when making a classification decision.

As this is a leaf node in the HTS classification, there are no further subcategories. Therefore, the focus remains on accurately identifying engines that meet all the preceding criteria: being spark-ignition reciprocating internal combustion piston engines of a cylinder capacity exceeding 2,000 cc, intended for installation in specific vehicle types (headings 8702, 8703, 8704, or subheadings 8701.21 through 8701.29), and being in a used or rebuilt state.