8408.20.10 - To be installed in tractors suitable for agricultural use

This HTS classification, 8408.20.10, specifically covers compression-ignition internal combustion piston engines, commonly known as diesel or semi-diesel engines, that are designed and intended for installation in tractors suitable for agricultural use. The defining characteristic for this subcategory is its dedicated application within the agricultural machinery sector, distinguishing it from engines intended for other types of vehicles.

When classifying engines under heading 8408.20, it is crucial to differentiate between engines destined for agricultural tractors and those for other vehicles. This subcategory, 8408.20.10, is distinct from its sibling categories. Sibling 8408.20.20.00 is for engines installed in specific commercial vehicles, trucks, buses, or passenger cars under various subheadings of Chapter 87. The residual category, 8408.20.90.00, encompasses all other engines of a kind used for propelling vehicles of chapter 87 not otherwise specified.

Furthermore, within this agricultural tractor engine classification, a further subdivision is made based on engine power output. Subcategory 8408.20.10.40 covers engines not exceeding 37.3 kW, while subcategory 8408.20.10.80 pertains to engines exceeding 37.3 kW. This distinction in power rating is a key classification criterion for fine-tuning the tariff treatment of these agricultural tractor engines.