8703.40.00.60 - Having engines with not more than 4 cylinders

This HTS classification, 8703.40.00.60, specifically identifies hybrid motor vehicles designed primarily for the transport of persons. These vehicles must be equipped with both a spark-ignition internal combustion piston engine and an electric motor for propulsion. Crucially, this subcategory applies only to those vehicles where the internal combustion engine has a cylinder capacity exceeding 3,000 cc, and furthermore, the engine itself features **not more than 4 cylinders**.

The defining characteristic that distinguishes this category from its siblings lies in the number of cylinders within the spark-ignition internal combustion engine. While 8703.40.00.70 covers vehicles with engines having more than 4 but not more than 6 cylinders, and 8703.40.00.80 includes those with more than 6 cylinders, this code is exclusively for vehicles with engines of 4 cylinders or fewer. All these sibling categories fall under the broader classification of hybrid vehicles with engines exceeding 3,000 cc, not capable of being charged by plugging into an external electrical source.

As a leaf node in the HTS structure, there are no further subcategories within 8703.40.00.60. Therefore, classification at this level is definitive based on the combination of engine type, propulsion method, cylinder capacity, and the specific count of cylinders in the spark-ignition engine. Importers and exporters should ensure precise adherence to these criteria to ensure accurate customs declarations for these new hybrid vehicles.