8408.20.10.80 - Exceeding 37.3 kW
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 8408.20.10.80, specifically covers compression-ignition internal combustion piston engines, commonly known as diesel or semi-diesel engines, that are designed for the propulsion of vehicles of Chapter 87 and are intended for installation in tractors suitable for agricultural use. The defining characteristic of this category is its engine power output, which must exceed 37.3 kilowatts (kW).
This subcategory is distinguished from its sibling, 8408.20.10.40, solely by the engine's power rating. While both classifications pertain to diesel or semi-diesel engines for agricultural tractors, 8408.20.10.40 encompasses engines with a power output not exceeding 37.3 kW, whereas this category is for those exceeding that threshold. This distinction is crucial for accurate customs assessment and duty calculation.
As this is a leaf node within the Harmonized Tariff Schedule, there are no further subcategories under 8408.20.10.80. Therefore, classification into this specific code is determined by the combination of the engine type (compression-ignition), its intended application (propulsion of vehicles of Chapter 87, specifically installed in agricultural tractors), and its power output exceeding 37.3 kW. Importers should ensure that the engine's specifications precisely match these criteria to ensure correct tariff classification.