8703.60.00.20 - Having engines with not more than 4 cylinders

This HTS category, 8703.60.00.20, specifically classifies new motor cars and other motor vehicles designed primarily for transporting persons. These vehicles are characterized by their hybrid propulsion system, utilizing both a spark-ignition internal combustion piston engine and an electric motor for propulsion. A key defining feature of vehicles within this subcategory is their ability to be externally charged via an electrical power source. Furthermore, this classification is restricted to vehicles where the internal combustion engine has a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc.

The distinction of this category lies in the specific configuration of its internal combustion engine. It exclusively covers vehicles where the engine is equipped with not more than 4 cylinders. This differentiates it from sibling categories that classify vehicles with a greater number of cylinders. For instance, 8703.60.00.30 pertains to vehicles with engines having more than 4 but not more than 6 cylinders, while 8703.60.00.40 covers those with engines exceeding 6 cylinders.

As a leaf node, this classification represents a specific endpoint in the tariff structure for these types of vehicles. Therefore, its utility lies in precisely identifying new hybrid vehicles with a specific engine displacement range and a 4-cylinder or fewer internal combustion engine, ensuring accurate customs processing and duty assessment based on these detailed physical and functional characteristics.