Heading 8407

Spark-ignition reciprocating or rotary internal combustion piston engines

47 declarable lines

Heading 8407 covers spark-ignition reciprocating or rotary internal combustion piston engines, meaning gasoline-type engines with spark plugs rather than diesel engines. The heading splits first by end use: aircraft engines (8407.10), marine propulsion engines (8407.21 and 8407.29), engines for vehicles of chapter 87 (8407.31 through 8407.34, split by cylinder capacity), and all other engines (8407.90). Most lines in the heading carry a general (MFN) rate of Free, with a 2.5% rate on certain vehicle engines of 250 cc and above.

Products in this heading

Outboard motors for boats
Piston engines for light aircraft
Small gasoline engines for motorcycles and mopeds under 50 cc
Spark-ignition engines to be installed in passenger cars
Engines for agricultural tractors
Engines for agricultural or horticultural machinery such as tillers
Natural gas or liquid propane (LP) engines
Used or rebuilt gasoline engines for vehicles

How to choose the right subheading

Engine type: spark-ignition piston engine here, compression-ignition (diesel) goes to heading 8408
End use: aircraft, marine propulsion, propulsion of a chapter 87 vehicle, or other use
Cylinder capacity in cc for vehicle engines, which sets the 8407.31 to 8407.34 subheading
Power output in watts or kW where the line splits on power, such as small engines
Condition: new versus used or rebuilt, which changes the breakouts for vehicle engines

Often confused with

Diesel or semi-diesel engines
Compression-ignition engines are classified in heading 8408, not 8407.
Heading 8408
Engine parts such as pistons, carburetors and cylinder blocks
Parts solely or principally for engines of 8407 or 8408 go to heading 8409.
Heading 8409
Gas turbines and turbojets
Turbine engines are classified in heading 8411, not with piston engines.
Heading 8411
Electric motors
Electric motors and other non-combustion engines and motors are in heading 8412.
Heading 8412

Frequently asked questions

What is the HTS code for a small outboard marine engine under 22.38 kW?

Outboard motors under 22.38 kW are classified under 8407.21.00.40. The general (MFN) rate for that line is Free.

What is the duty on a spark-ignition engine to be installed in a passenger car with 1,500 cc cylinder capacity?

A new engine of that size for heading 8703 vehicles falls under 8407.34.18.00. The general (MFN) rate is 2.5%.

How do I classify a gasoline engine for agricultural or horticultural machinery?

Engines for agricultural or horticultural machinery go in 8407.90.10, split by power and cooling. For example, an air-cooled engine over 37.3 kW is 8407.90.10.60 at a general (MFN) rate of Free, and an engine not exceeding 37.3 kW at 4,476 W or more is 8407.90.10.20, also Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.