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

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