8703.24.01.60 - Having engines with more than 6 cylinders

This HTS category, 8703.24.01.60, specifically covers new motor cars and other vehicles primarily designed for transporting persons that are equipped with spark-ignition internal combustion piston engines with a cylinder capacity exceeding 3,000 cubic centimeters and featuring more than six cylinders. These vehicles are distinct from those with fewer cylinders within the same engine capacity range.

The key differentiating factor for this classification lies in the engine configuration: it exclusively applies to vehicles with engines that possess more than six cylinders. This distinguishes them from their counterparts classified under 8703.24.01.40, which have engines with not more than four cylinders, and 8703.24.01.50, which are fitted with engines having more than four but not more than six cylinders. All vehicles within these related categories share the common attributes of being new, designed for passenger transport, and having spark-ignition internal combustion engines exceeding 3,000 cc in cylinder capacity.

As this is a leaf node in the HTS structure, there are no further subdivisions under this specific code. Therefore, classification into 8703.24.01.60 is final once the criteria of passenger-carrying vehicle, spark-ignition internal combustion engine, cylinder capacity over 3,000 cc, and an engine with more than six cylinders are met. Examples would include certain high-performance luxury sedans, sports cars, or larger SUVs that fit these precise engine specifications.