8703.24.01.40 - Having engines with not more than 4 cylinders

This HTS subcategory, 8703.24.01.40, specifically classifies motor cars and other passenger vehicles equipped with spark-ignition internal combustion piston engines, where the engine's cylinder capacity exceeds 3,000 cubic centimeters and the engine has no more than 4 cylinders. This classification applies to new vehicles designed primarily for transporting people, excluding those specifically designed for larger passenger capacities covered by heading 8702. The emphasis here is on the engine's configuration, specifically the number of cylinders, as a key distinguishing factor within this broader group of high-cylinder-capacity vehicles.

When classifying within this group of vehicles with engines exceeding 3,000 cc, the number of cylinders in the spark-ignition engine is the critical determinant. This particular code, 8703.24.01.40, is for vehicles where the engine has a maximum of 4 cylinders. This distinguishes it from sibling categories such as 8703.24.01.50, which covers vehicles with engines having more than 4 but not more than 6 cylinders, and 8703.24.01.60, which pertains to vehicles with engines exceeding 6 cylinders. Therefore, the precise count of cylinders is essential for correct classification.

As this classification represents a leaf node, there are no further subcategories. Classification into 8703.24.01.40 is final based on the established criteria of being a new motor car or passenger vehicle with a spark-ignition internal combustion engine exceeding 3,000 cc and not exceeding 4 cylinders. Examples of vehicles falling under this code would include certain performance-oriented sedans, coupes, or SUVs that meet these precise engine specifications.