Heading 8407

HTS code 8407Spark-ignition reciprocating or rotary internal combustion piston engines

Chapter
84Machinery and mechanical appliances
Tariff lines
47
General duty
General duty rate of 2.5%, with 41 duty-free lines

Tariff lines under heading 8407

Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.

HTS codeDescriptionGeneral rateUnit
8407.10.0020Less than 373 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Aircraft engines > For use in civil aircraft > New)FreeNo.
8407.10.0040373 kW or over (Spark-ignition reciprocating or rotary internal combustion piston engines > Aircraft engines > For use in civil aircraft > New)FreeNo.
8407.10.0060Used or rebuilt (Spark-ignition reciprocating or rotary internal combustion piston engines > Aircraft engines > For use in civil aircraft)FreeNo.
8407.10.0090Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Aircraft engines)FreeNo.
8407.21.0040Less than 22.38 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Marine propulsion engines > Outboard motors)FreeNo.
8407.21.0080Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Marine propulsion engines > Outboard motors)FreeNo.
8407.29.0010Inboard engines with outboard drive (Spark-ignition reciprocating or rotary internal combustion piston engines > Marine propulsion engines > Other)FreeNo.
8407.29.0020Less than 746 W (Spark-ignition reciprocating or rotary internal combustion piston engines > Marine propulsion engines > Other > Inboard engines with inboard drive)FreeNo.
8407.29.0030746 W or greater, but not exceeding 18.65 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Marine propulsion engines > Other > Inboard engines with inboard drive)FreeNo.
8407.29.0040Exceeding 18.65 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Marine propulsion engines > Other > Inboard engines with inboard drive)FreeNo.
8407.31.0040Less than 746 W (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity not exceeding 50 cc)FreeNo.
8407.31.0080Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity not exceeding 50 cc)FreeNo.
8407.32.1000To be installed in tractors suitable for agricultural use (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc)FreeNo.
8407.32.2040Used or rebuilt (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704)FreeNo.
8407.32.2080Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704)FreeNo.
8407.32.9040Not exceeding 18.65 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc > Other)FreeNo.
8407.32.9080Exceeding 18.65 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc > Other)FreeNo.
8407.33.1030Not exceeding 37.3 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc > To be installed in tractors suitable for agricultural use)FreeNo.
8407.33.1060Air-cooled (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc > To be installed in tractors suitable for agricultural use > Exceeding 37.3 kW)FreeNo.
8407.33.1090Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc > To be installed in tractors suitable for agricultural use > Exceeding 37.3 kW)FreeNo.
8407.33.3040Used or rebuilt (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704 > To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers)FreeNo.
8407.33.3080Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704 > To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers)FreeNo.
8407.33.6040Used or rebuilt (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704 > Other)2.5%No.
8407.33.6080Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704 > Other)2.5%No.
8407.33.9040Not exceeding 18.65 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc > Other)FreeNo.
8407.33.9080Exceeding 18.65 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc > Other)FreeNo.
8407.34.0530Not exceeding 37.3 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity not exceeding 2,000 cc > To be installed in tractors suitable for agricultural use)FreeNo.
8407.34.0560Air-cooled (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity not exceeding 2,000 cc > To be installed in tractors suitable for agricultural use > Exceeding 37.3 kW)FreeNo.
8407.34.0590Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity not exceeding 2,000 cc > To be installed in tractors suitable for agricultural use > Exceeding 37.3 kW)FreeNo.
8407.34.1400Used or rebuilt (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity not exceeding 2,000 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704)2.5%No.
8407.34.1800Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity not exceeding 2,000 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704)2.5%No.
8407.34.2500Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity not exceeding 2,000 cc)FreeNo.
8407.34.3530Not exceeding 37.3 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity exceeding 2,000 cc > To be installed in tractors suitable for agricultural use)FreeNo.
8407.34.3560Air-cooled (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity exceeding 2,000 cc > To be installed in tractors suitable for agricultural use > Exceeding 37.3 kW)FreeNo.
8407.34.3590Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity exceeding 2,000 cc > To be installed in tractors suitable for agricultural use > Exceeding 37.3 kW)FreeNo.
8407.34.4400Used or rebuilt (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity exceeding 2,000 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704)2.5%No.
8407.34.4800Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity exceeding 2,000 cc > To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704)2.5%No.
8407.34.5500Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87 > Of a cylinder capacity exceeding 1,000 cc > Of a cylinder capacity exceeding 2,000 cc)FreeNo.
8407.90.1010Less than 4,476 W (Spark-ignition reciprocating or rotary internal combustion piston engines > Other engines > To be installed in agricultural or horticultural machinery or equipment > Not exceeding 37.3 kW)FreeNo.
8407.90.1020Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Other engines > To be installed in agricultural or horticultural machinery or equipment > Not exceeding 37.3 kW)FreeNo.
8407.90.1060Air-cooled (Spark-ignition reciprocating or rotary internal combustion piston engines > Other engines > To be installed in agricultural or horticultural machinery or equipment > Other)FreeNo.
8407.90.1080Other (Spark-ignition reciprocating or rotary internal combustion piston engines > Other engines > To be installed in agricultural or horticultural machinery or equipment > Other)FreeNo.
8407.90.9010Gas (natural or liquid propane (LP)) engines (Spark-ignition reciprocating or rotary internal combustion piston engines > Other engines > Other)FreeNo.
8407.90.9020Less than 746 W (Spark-ignition reciprocating or rotary internal combustion piston engines > Other engines > Other > Other)FreeNo.
8407.90.9040746 W or greater but less than 4,476 W (Spark-ignition reciprocating or rotary internal combustion piston engines > Other engines > Other > Other)FreeNo.
8407.90.90604,476 W or greater but not exceeding 18.65 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Other engines > Other > Other)FreeNo.
8407.90.9080Exceeding 18.65 kW (Spark-ignition reciprocating or rotary internal combustion piston engines > Other engines > Other > Other)FreeNo.

Documents required to import under 8407

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

  • Commercial InvoiceRequired
  • Packing ListRequired
  • Bill of Lading / Airway BillRequired
  • CBP Entry Summary (7501)Required

    Prepared and filed by your customs broker

  • CBP Entry / Release (3461)Required

    Prepared and filed by your customs broker

  • Customs Bond (CBP 301)Conditional

    Required for formal entries — generally shipments valued over $2,500

    Single-entry or continuous bond, obtained through your broker or a surety

  • Importer Security Filing (ISF "10+2")Conditional

    Required for ocean freight only

    Filed electronically at least 24 hours before loading at the foreign port

  • Importer ID Input Record (CBP 5106)Conditional

    Required to establish or update your importer-of-record number with CBP

    One-time setup for a new importer; not filed per shipment

  • Entry Manifest (CBP 7533)Conditional

    Alternative to the 3461 for informal, low-value, or contiguous-country entries

  • FCC Declaration (Form 740)Conditional

    Required for electronic devices that emit radio frequency

  • FDA Radiation Declaration (Form 2877)Conditional

    Required for products that emit radiation (X-ray, laser, microwave, etc.)

Common questions

What is HTS code 8407?
HTS heading 8407 covers spark-ignition reciprocating or rotary internal combustion piston engines. It sits in Chapter 84 (machinery and mechanical appliances) of the US Harmonized Tariff Schedule and contains 47 tariff lines.
What is the duty rate for HTS 8407?
General duty rate of 2.5%, with 41 duty-free lines. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
How many digits does a full HTS code have?
US import entries require the full 10-digit HTS code. Heading 8407 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.

Related headings in Chapter 84