8703.60.00 - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
Sub-classifications
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8703 6000 05
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8703 6000 15
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Overview
This HTS category, 8703.60.00, specifically classifies "Other vehicles" designed for the transport of persons. The defining characteristics are the presence of *both* a spark-ignition internal combustion piston engine *and* an electric motor for propulsion. Crucially, these vehicles must also be capable of being charged by plugging into an external source of electric power, distinguishing them as plug-in hybrids.
This category is differentiated from sibling categories by its combination of propulsion types and charging capability. For instance, it excludes vehicles with only spark-ignition or compression-ignition engines. It also specifically differs from 8703.40.00 and 8703.50.00 by including vehicles that *can* be externally charged, whereas those siblings cover similar hybrid powertrains but *cannot* be plugged in.
The subcategories within 8703.60.00 further refine the classification based on the engine's cylinder capacity. This breakdown into ranges (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) is a common practice in tariff schedules to account for variations in engine size and, consequently, potential differences in taxation or regulatory treatment.