8703.40.00.40 - Having engines with more than 6 cylinders

This HTS subheading, 8703.40.00.40, specifically classifies new hybrid motor vehicles that are designed principally for the transport of persons. These vehicles are propelled by a combination of a spark-ignition internal combustion piston engine and an electric motor. Crucially, the internal combustion engine in these vehicles must have more than six cylinders. Additionally, they fall under the broader category of vehicles with a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc, and are not capable of being charged by plugging into an external source of electric power.

The distinguishing feature of this category from its siblings lies solely in the number of cylinders in the internal combustion engine. Subheading 8703.40.00.20 covers similar vehicles with engines having not more than four cylinders, while subheading 8703.40.00.30 applies to vehicles with engines possessing more than four but not more than six cylinders. Therefore, the presence of an internal combustion engine with a configuration of seven or more cylinders is the definitive criterion for classification under 8703.40.00.40, provided all other conditions of the parent headings are met.

As this subheading represents a leaf node within the HTS, there are no further subdivisions. Classification at this level is determined by the specific combination of hybrid propulsion, intended use, cylinder capacity range, engine cylinder count, and the absence of external plug-in charging capabilities. This ensures precise identification of these particular types of new hybrid vehicles for import and export purposes.