8703.40.00 - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

This HTS category, 8703.40.00, specifically covers hybrid vehicles designed for the transport of persons, excluding those of heading 8702. The defining characteristic of vehicles in this classification is the presence of *both* a spark-ignition internal combustion piston engine and an electric motor as primary means of propulsion. Crucially, these vehicles are *not* capable of being recharged by plugging into an external electrical power source, distinguishing them from plug-in hybrids.

This distinction is vital when comparing 8703.40.00 with its sibling categories. Unlike vehicles with only spark-ignition or compression-ignition engines, these are dual-powered. Furthermore, it differs from 8703.50.00, which also features a combination of an internal combustion engine and an electric motor, but specifies a *compression-ignition* (diesel or semi-diesel) engine. It is also separate from 8703.60.00, which covers hybrid vehicles with both engine types that *are* capable of being charged externally.

The subcategories within 8703.40.00 further refine the classification based on the engine's cylinder capacity. These subdivisions (e.g., not exceeding 1,000 cc, exceeding 1,000 cc but not exceeding 1,500 cc, exceeding 1,500 cc but not exceeding 3,000 cc, and exceeding 3,000 cc) are essential for determining applicable duty rates and potential trade statistics, reflecting variations in vehicle size, power, and likely market segments.