8408.90.10.40 - Not exceeding 37.3 kW

This HTS category, 8408.90.10.40, specifically classifies compression-ignition internal combustion piston engines, commonly known as diesel or semi-diesel engines, that are designed for installation in agricultural or horticultural machinery or equipment and have a power output not exceeding 37.3 kW. These engines are integral components of various farm equipment, such as small tractors, tillers, water pumps used in irrigation, and other specialized agricultural implements where a lower power output is sufficient for operation. The key determining factors for classification under this heading are the engine type (compression-ignition), its intended application (agricultural/horticultural machinery), and its maximum power rating.

Distinguishing this category from its sibling, 8408.90.10.80 (Exceeding 37.3 kW), is solely based on the engine's power output. While both categories cover compression-ignition engines for agricultural and horticultural machinery, this specific heading is reserved for those with a continuous power output that does not surpass 37.3 kilowatts. Engines with a power output exceeding this threshold would fall under the aforementioned sibling category.

As this classification represents a leaf node in the HTS structure, there are no further subcategories to introduce. Therefore, the focus remains on the precise definition of the engines covered, ensuring accurate classification based on their type, intended use in agricultural or horticultural machinery, and the defined power limit of 37.3 kW. Importers and exporters should carefully verify these specifications to ensure correct declaration and compliance with customs regulations.