HEADING 8407
Spark-ignition reciprocating or rotary internal combustion piston engines:
Part of Chapter 84 — Nuclear Reactors, Machinery, Section XVI.
Subheadings and tariff lines
8407.10.00Aircraft engines
8407.10.00D01For use in civil aircraft:
8407.10.00D02New:
8407.10.00.20Less than 373 kW
8407.10.00.40373 kW or over
8407.10.00.60Used or rebuilt
8407.10.00.90Other
8407D03Marine propulsion engines:
8407.21.00Outboard motors
8407.21.00.40Less than 22.38 kW
8407.21.00.80Other
8407.29.00Other
8407.29.00.10Inboard engines with outboard drive
8407.29.00D04Inboard engines with inboard drive:
8407.29.00.20Less than 746 W
8407.29.00.30746 W or greater, but not exceeding 18.65 kW
8407.29.00.40Exceeding 18.65 kW
8407D05Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87:
8407.31.00Of a cylinder capacity not exceeding 50 cc
8407.31.00.40Less than 746 W
8407.31.00.80Other
8407.32Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
8407.32.10.00To be installed in tractors suitable for agricultural use
8407.32.20To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704
8407.32.20.40Used or rebuilt
8407.32.20.80Other
8407.32.90Other
8407.32.90.40Not exceeding 18.65 kW
8407.32.90.80Exceeding 18.65 kW
8407.33Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc:
8407.33.10To be installed in tractors suitable for agricultural use
8407.33.10.30Not exceeding 37.3 kW
8407.33.10D06Exceeding 37.3 kW:
8407.33.10.60Air-cooled
8407.33.10.90Other
8407.33D07To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704:
8407.33.30To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers
8407.33.30.40Used or rebuilt
8407.33.30.80Other
8407.33.60Other
8407.33.60.40Used or rebuilt
8407.33.60.80Other
8407.33.90Other
8407.33.90.40Not exceeding 18.65 kW
8407.33.90.80Exceeding 18.65 kW
8407.34Of a cylinder capacity exceeding 1,000 cc:
8407.34D08Of a cylinder capacity not exceeding 2,000 cc:
8407.34.05To be installed in tractors suitable for agricultural use
8407.34.05.30Not exceeding 37.3 kW
8407.34.05D09Exceeding 37.3 kW:
8407.34.05.60Air-cooled
8407.34.05.90Other
8407.34D10To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704:
8407.34.14.00Used or rebuilt
8407.34.18.00Other
8407.34.25.00Other
8407.34D11Of a cylinder capacity exceeding 2,000 cc:
8407.34.35To be installed in tractors suitable for agricultural use
8407.34.35.30Not exceeding 37.3 kW
8407.34.35D12Exceeding 37.3 kW:
8407.34.35.60Air-cooled
8407.34.35.90Other
8407.34D13To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704:
8407.34.44.00Used or rebuilt
8407.34.48.00Other
8407.34.55.00Other
8407.90Other engines:
8407.90.10To be installed in agricultural or horticultural machinery or equipment
8407.90.10D14Not exceeding 37.3 kW:
8407.90.10.10Less than 4,476 W
8407.90.10.20Other
8407.90.10D15Other:
8407.90.10.60Air-cooled
8407.90.10.80Other
8407.90.90Other
8407.90.90.10Gas (natural or liquid propane (LP)) engines
8407.90.90D16Other:
8407.90.90.20Less than 746 W
8407.90.90.40746 W or greater but less than 4,476 W
8407.90.90.604,476 W or greater but not exceeding 18.65 kW
8407.90.90.80Exceeding 18.65 kW
Recent CBP rulings on heading 8407
H351139
March 3, 2026
USMCA Fungible Goods and Materials; RVC Averaging; Automotive Engines
H342177
November 26, 2024
USMCA Eligibility; Used Automotive Parts; Disassembly
N333600
July 6, 2023
The tariff classification of an outboard motor from China
H312432
March 24, 2021
Country of origin; Gasoline-powered horizontal shaft engine; Section 301 trade remedy; 9903.88.02, HTSUS
H312790
February 17, 2021
Country of Origin; Marine propulsion outboard engine; Section 301 trade remedy; 9903.88.01, HTSUS
N305729
September 4, 2019
The tariff classification of engines for chipper shredder vacuums from China
N305139
August 1, 2019
The tariff classification of lawn mower engines from China
N305231
July 18, 2019
The tariff classification of a competition sidecar and parts from the United Kingdom
N302518
February 19, 2019
The tariff classification of a long block from Japan.
N302189
February 8, 2019
The tariff classification of engine assemblies from China
H295146
May 7, 2018
Ruling Request; NAFTA; Regional Value Content; 19 CFR, Part 181 App. Section 13(2) – Motor Vehicles Produced in a New Plant
N293418
February 1, 2018
The tariff classification of a cylinder head assembly from Japan.
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