HTS heading 8407
Spark-ignition reciprocating or rotary internal combustion piston engines — 66 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines + Ch. 99 | not stated | — |
| 8407.10.00 | Aircraft engines + Ch. 99 | Free | — |
| 8407.10.00.20 | Less than 373 kW + Ch. 99 | Free (inherited from 8407.10.00) | No. |
| 8407.10.00.40 | 373 kW or over + Ch. 99 | Free (inherited from 8407.10.00) | No. |
| 8407.10.00.60 | Used or rebuilt + Ch. 99 | Free (inherited from 8407.10.00) | No. |
| 8407.10.00.90 | Other + Ch. 99 | Free (inherited from 8407.10.00) | No. |
| 8407.21.00 | Outboard motors + Ch. 99 | Free | — |
| 8407.21.00.40 | Less than 22.38 kW + Ch. 99 | Free (inherited from 8407.21.00) | No. |
| 8407.21.00.80 | Other + Ch. 99 | Free (inherited from 8407.21.00) | No. |
| 8407.29.00 | Other + Ch. 99 | Free | — |
| 8407.29.00.10 | Inboard engines with outboard drive + Ch. 99 | Free (inherited from 8407.29.00) | No. |
| 8407.29.00.20 | Less than 746 W + Ch. 99 | Free (inherited from 8407.29.00) | No. |
| 8407.29.00.30 | 746 W or greater, but not exceeding 18.65 kW + Ch. 99 | Free (inherited from 8407.29.00) | No. |
| 8407.29.00.40 | Exceeding 18.65 kW + Ch. 99 | Free (inherited from 8407.29.00) | No. |
| 8407.31.00 | Of a cylinder capacity not exceeding 50 cc + Ch. 99 | Free | — |
| 8407.31.00.40 | Less than 746 W + Ch. 99 | Free (inherited from 8407.31.00) | No. |
| 8407.31.00.80 | Other + Ch. 99 | Free (inherited from 8407.31.00) | No. |
| 8407.32 | Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc + Ch. 99 | not stated | — |
| 8407.32.10.00 | To be installed in tractors suitable for agricultural use + Ch. 99 | Free | No. |
| 8407.32.20 | To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704 + Ch. 99 | Free | — |
| 8407.32.20.40 | Used or rebuilt + Ch. 99 | Free (inherited from 8407.32.20) | No. |
| 8407.32.20.80 | Other + Ch. 99 | Free (inherited from 8407.32.20) | No. |
| 8407.32.90 | Other + Ch. 99 | Free | — |
| 8407.32.90.40 | Not exceeding 18.65 kW + Ch. 99 | Free (inherited from 8407.32.90) | No. |
| 8407.32.90.80 | Exceeding 18.65 kW + Ch. 99 | Free (inherited from 8407.32.90) | No. |
| 8407.33 | Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc + Ch. 99 | not stated | — |
| 8407.33.10 | To be installed in tractors suitable for agricultural use + Ch. 99 | Free | — |
| 8407.33.10.30 | Not exceeding 37.3 kW + Ch. 99 | Free (inherited from 8407.33.10) | No. |
| 8407.33.10.60 | Air-cooled + Ch. 99 | Free (inherited from 8407.33.10) | No. |
| 8407.33.10.90 | Other + Ch. 99 | Free (inherited from 8407.33.10) | No. |
| 8407.33.30 | To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers + Ch. 99 | Free | — |
| 8407.33.30.40 | Used or rebuilt + Ch. 99 | Free (inherited from 8407.33.30) | No. |
| 8407.33.30.80 | Other + Ch. 99 | Free (inherited from 8407.33.30) | No. |
| 8407.33.60 | Other + Ch. 99 | 2.5% | — |
| 8407.33.60.40 | Used or rebuilt + Ch. 99 | 2.5% (inherited from 8407.33.60) | No. |
| 8407.33.60.80 | Other + Ch. 99 | 2.5% (inherited from 8407.33.60) | No. |
| 8407.33.90 | Other + Ch. 99 | Free | — |
| 8407.33.90.40 | Not exceeding 18.65 kW + Ch. 99 | Free (inherited from 8407.33.90) | No. |
| 8407.33.90.80 | Exceeding 18.65 kW + Ch. 99 | Free (inherited from 8407.33.90) | No. |
| 8407.34 | Of a cylinder capacity exceeding 1,000 cc + Ch. 99 | not stated | — |
| 8407.34.05 | To be installed in tractors suitable for agricultural use + Ch. 99 | Free | — |
| 8407.34.05.30 | Not exceeding 37.3 kW + Ch. 99 | Free (inherited from 8407.34.05) | No. |
| 8407.34.05.60 | Air-cooled + Ch. 99 | Free (inherited from 8407.34.05) | No. |
| 8407.34.05.90 | Other + Ch. 99 | Free (inherited from 8407.34.05) | No. |
| 8407.34.14.00 | Used or rebuilt + Ch. 99 | 2.5% | No. |
| 8407.34.18.00 | Other + Ch. 99 | 2.5% | No. |
| 8407.34.25.00 | Other + Ch. 99 | Free | No. |
| 8407.34.35 | To be installed in tractors suitable for agricultural use + Ch. 99 | Free | — |
| 8407.34.35.30 | Not exceeding 37.3 kW + Ch. 99 | Free (inherited from 8407.34.35) | No. |
| 8407.34.35.60 | Air-cooled + Ch. 99 | Free (inherited from 8407.34.35) | No. |
| 8407.34.35.90 | Other + Ch. 99 | Free (inherited from 8407.34.35) | No. |
| 8407.34.44.00 | Used or rebuilt + Ch. 99 | 2.5% | No. |
| 8407.34.48.00 | Other + Ch. 99 | 2.5% | No. |
| 8407.34.55.00 | Other + Ch. 99 | Free | No. |
| 8407.90 | Other engines + Ch. 99 | not stated | — |
| 8407.90.10 | To be installed in agricultural or horticultural machinery or equipment + Ch. 99 | Free | — |
| 8407.90.10.10 | Less than 4,476 W + Ch. 99 | Free (inherited from 8407.90.10) | No. |
| 8407.90.10.20 | Other + Ch. 99 | Free (inherited from 8407.90.10) | No. |
| 8407.90.10.60 | Air-cooled + Ch. 99 | Free (inherited from 8407.90.10) | No. |
| 8407.90.10.80 | Other + Ch. 99 | Free (inherited from 8407.90.10) | No. |
| 8407.90.90 | Other + Ch. 99 | Free | — |
| 8407.90.90.10 | Gas (natural or liquid propane (LP)) engines + Ch. 99 | Free (inherited from 8407.90.90) | No. |
| 8407.90.90.20 | Less than 746 W + Ch. 99 | Free (inherited from 8407.90.90) | No. |
| 8407.90.90.40 | 746 W or greater but less than 4,476 W + Ch. 99 | Free (inherited from 8407.90.90) | No. |
| 8407.90.90.60 | 4,476 W or greater but not exceeding 18.65 kW + Ch. 99 | Free (inherited from 8407.90.90) | No. |
| 8407.90.90.80 | Exceeding 18.65 kW + Ch. 99 | Free (inherited from 8407.90.90) | No. |
40 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
66 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.