HTS heading 8407 · Chapter 84
HTS 8407: Spark-ignition reciprocating or rotary internal…
HTS heading 8407 covers spark-ignition reciprocating or rotary internal combustion piston engines. It has 21 tariff lines with a duty rate; the general (MFN) rates are Free (16 lines), 2.5% (5 lines).
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 8407.10.00 | Aircraft engines | Free | 35% | ||
| For use in civil aircraft: | |||||
| New: | |||||
| 8407.10.00.20 | Less than 373 kW[No.] | Estimate → | |||
| 8407.10.00.40 | 373 kW or over[No.] | Estimate → | |||
| 8407.10.00.60 | Used or rebuilt[No.] | Estimate → | |||
| 8407.10.00.90 | Other[No.] | Estimate → | |||
| Marine propulsion engines: | |||||
| 8407.21.00 | Outboard motors | Free | 35% | ||
| 8407.21.00.40 | Less than 22.38 kW[No.] | Estimate → | |||
| 8407.21.00.80 | Other[No.] | Estimate → | |||
| 8407.29.00 | Other | Free | 35% | ||
| 8407.29.00.10 | Inboard engines with outboard drive[No.] | Estimate → | |||
| Inboard engines with inboard drive: | |||||
| 8407.29.00.20 | Less than 746 W[No.] | Estimate → | |||
| 8407.29.00.30 | 746 W or greater, but not exceeding 18.65 kW[No.] | Estimate → | |||
| 8407.29.00.40 | Exceeding 18.65 kW[No.] | Estimate → | |||
| Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: | |||||
| 8407.31.00 | Of a cylinder capacity not exceeding 50 cc | Free | 35% | ||
| 8407.31.00.40 | Less than 746 W[No.] | Estimate → | |||
| 8407.31.00.80 | Other[No.] | Estimate → | |||
| 8407.32 | Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: | ||||
| 8407.32.10.00 | To be installed in tractors suitable for agricultural use[No.] | Free | Free | Estimate → | |
| 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 | Free | 35% | ||
| 8407.32.20.40 | Used or rebuilt[No.] | Estimate → | |||
| 8407.32.20.80 | Other[No.] | Estimate → | |||
| 8407.32.90 | Other | Free | 35% | ||
| 8407.32.90.40 | Not exceeding 18.65 kW[No.] | Estimate → | |||
| 8407.32.90.80 | Exceeding 18.65 kW[No.] | Estimate → | |||
| 8407.33 | Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc: | ||||
| 8407.33.10 | To be installed in tractors suitable for agricultural use | Free | Free | ||
| 8407.33.10.30 | Not exceeding 37.3 kW[No.] | Estimate → | |||
| Exceeding 37.3 kW: | |||||
| 8407.33.10.60 | Air-cooled[No.] | Estimate → | |||
| 8407.33.10.90 | Other[No.] | Estimate → | |||
| To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: | |||||
| 8407.33.30 | To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers | Free | 35% | ||
| 8407.33.30.40 | Used or rebuilt[No.] | Estimate → | |||
| 8407.33.30.80 | Other[No.] | Estimate → | |||
| 8407.33.60 | Other | 2.5% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | |
| 8407.33.60.40 | Used or rebuilt[No.] | Estimate → | |||
| 8407.33.60.80 | Other[No.] | Estimate → | |||
| 8407.33.90 | Other | Free | 35% | ||
| 8407.33.90.40 | Not exceeding 18.65 kW[No.] | Estimate → | |||
| 8407.33.90.80 | Exceeding 18.65 kW[No.] | Estimate → | |||
| 8407.34 | Of a cylinder capacity exceeding 1,000 cc: | ||||
| Of a cylinder capacity not exceeding 2,000 cc: | |||||
| 8407.34.05 | To be installed in tractors suitable for agricultural use | Free | Free | ||
| 8407.34.05.30 | Not exceeding 37.3 kW[No.] | Estimate → | |||
| Exceeding 37.3 kW: | |||||
| 8407.34.05.60 | Air-cooled[No.] | Estimate → | |||
| 8407.34.05.90 | Other[No.] | Estimate → | |||
| To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: | |||||
| 8407.34.14.00 | Used or rebuilt[No.] | 2.5% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | Estimate → |
| 8407.34.18.00 | Other[No.] | 2.5% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | Estimate → |
| 8407.34.25.00 | Other[No.] | Free | 35% | Estimate → | |
| Of a cylinder capacity exceeding 2,000 cc: | |||||
| 8407.34.35 | To be installed in tractors suitable for agricultural use | Free | Free | ||
| 8407.34.35.30 | Not exceeding 37.3 kW[No.] | Estimate → | |||
| Exceeding 37.3 kW: | |||||
| 8407.34.35.60 | Air-cooled[No.] | Estimate → | |||
| 8407.34.35.90 | Other[No.] | Estimate → | |||
| To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: | |||||
| 8407.34.44.00 | Used or rebuilt[No.] | 2.5% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | Estimate → |
| 8407.34.48.00 | Other[No.] | 2.5% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | Estimate → |
| 8407.34.55.00 | Other[No.] | Free | 35% | Estimate → | |
| 8407.90 | Other engines: | ||||
| 8407.90.10 | To be installed in agricultural or horticultural machinery or equipment | Free | Free | ||
| Not exceeding 37.3 kW: | |||||
| 8407.90.10.10 | Less than 4,476 W[No.] | Estimate → | |||
| 8407.90.10.20 | Other[No.] | Estimate → | |||
| Other: | |||||
| 8407.90.10.60 | Air-cooled[No.] | Estimate → | |||
| 8407.90.10.80 | Other[No.] | Estimate → | |||
| 8407.90.90 | Other | Free | 35% | ||
| 8407.90.90.10 | Gas (natural or liquid propane (LP)) engines[No.] | Estimate → | |||
| Other: | |||||
| 8407.90.90.20 | Less than 746 W[No.] | Estimate → | |||
| 8407.90.90.40 | 746 W or greater but less than 4,476 W[No.] | Estimate → | |||
| 8407.90.90.60 | 4,476 W or greater but not exceeding 18.65 kW[No.] | Estimate → | |||
| 8407.90.90.80 | Exceeding 18.65 kW[No.] | Estimate → |
61 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 8407.33.60 at the general rate of 2.5%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (2.5%) | $250.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $297.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- B
- Automotive Products Trade Act
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
