HTS Heading 8407

Spark-ignition reciprocating or rotary internal combustion piston engines

All 47 HTS codes under heading 8407 (spark-ignition reciprocating), with their duty rates from the 2026 HTS Revision 23. General duty Free to 2.5%.

Every line of heading 8407

  • 8407 Spark-ignition reciprocating or rotary internal combustion piston engines.
  • 8407.10.00 Aircraft engines (under: Spark-ignition reciprocating or rotary internal combustion piston engines): General Free; Special none; Column 2 35%.
  • 8407.10.00.20 Less than 373 kW (under: New) (No.).
  • 8407.10.00.40 373 kW or over (under: New) (No.).
  • 8407.10.00.60 Used or rebuilt (under: For use in civil aircraft) (No.).
  • 8407.10.00.90 Other (under: Aircraft engines) (No.).
  • 8407.21.00 Outboard motors (under: Marine propulsion engines): General Free; Special none; Column 2 35%.
  • 8407.21.00.40 Less than 22.38 kW (under: Outboard motors) (No.).
  • 8407.21.00.80 Other (under: Outboard motors) (No.).
  • 8407.29.00 Other (under: Marine propulsion engines): General Free; Special none; Column 2 35%.
  • 8407.29.00.10 Inboard engines with outboard drive (No.).
  • 8407.29.00.20 Less than 746 W (under: Inboard engines with inboard drive) (No.).
  • 8407.29.00.30 746 W or greater, but not exceeding 18.65 kW (No.).
  • 8407.29.00.40 Exceeding 18.65 kW (under: Inboard engines with inboard drive) (No.).
  • 8407.31.00 Of a cylinder capacity not exceeding 50 cc: General Free; Special none; Column 2 35%.
  • 8407.31.00.40 Less than 746 W (under: Of a cylinder capacity not exceeding 50 cc) (No.).
  • 8407.31.00.80 Other (under: Of a cylinder capacity not exceeding 50 cc) (No.).
  • 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.): General Free; Special none; Column 2 Free.
  • 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: General Free; Special none; Column 2 35%.
  • 8407.32.20.40 Used or rebuilt (under: To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704) (No.).
  • 8407.32.20.80 Other (under: To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704) (No.).
  • 8407.32.90 Other (under: Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc): General Free; Special none; Column 2 35%.
  • 8407.32.90.40 Not exceeding 18.65 kW (under: Other) (No.).
  • 8407.32.90.80 Exceeding 18.65 kW (under: Other) (No.).
  • 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: General Free; Special none; Column 2 Free.
  • 8407.33.10.30 Not exceeding 37.3 kW (under: To be installed in tractors suitable for agricultural use) (No.).
  • 8407.33.10.60 Air-cooled (under: Exceeding 37.3 kW) (No.).
  • 8407.33.10.90 Other (under: Exceeding 37.3 kW) (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: General Free; Special none; Column 2 35%.
  • 8407.33.30.40 Used or rebuilt (under: To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers) (No.).
  • 8407.33.30.80 Other (under: To be installed in vehicles specially designed for traveling on snow, golf carts, non-amphibious all-terrain vehicles and burden carriers) (No.).
  • 8407.33.60 Other (under: To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704): General 2.5%; Special Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 35%.
  • 8407.33.60.40 Used or rebuilt (under: Other) (No.).
  • 8407.33.60.80 Other (under: Other) (No.).
  • 8407.33.90 Other (under: Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc): General Free; Special none; Column 2 35%.
  • 8407.33.90.40 Not exceeding 18.65 kW (under: Other) (No.).
  • 8407.33.90.80 Exceeding 18.65 kW (under: Other) (No.).
  • 8407.34 Of a cylinder capacity exceeding 1,000 cc.
  • 8407.34.05 To be installed in tractors suitable for agricultural use: General Free; Special none; Column 2 Free.
  • 8407.34.05.30 Not exceeding 37.3 kW (under: To be installed in tractors suitable for agricultural use) (No.).
  • 8407.34.05.60 Air-cooled (under: Exceeding 37.3 kW) (No.).
  • 8407.34.05.90 Other (under: Exceeding 37.3 kW) (No.).
  • 8407.34.14.00 Used or rebuilt (under: To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704) (No.): General 2.5%; Special Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 35%.
  • 8407.34.18.00 Other (under: To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704) (No.): General 2.5%; Special Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 35%.
  • 8407.34.25.00 Other (under: Of a cylinder capacity not exceeding 2,000 cc) (No.): General Free; Special none; Column 2 35%.
  • 8407.34.35 To be installed in tractors suitable for agricultural use: General Free; Special none; Column 2 Free.
  • 8407.34.35.30 Not exceeding 37.3 kW (under: To be installed in tractors suitable for agricultural use) (No.).
  • 8407.34.35.60 Air-cooled (under: Exceeding 37.3 kW) (No.).
  • 8407.34.35.90 Other (under: Exceeding 37.3 kW) (No.).
  • 8407.34.44.00 Used or rebuilt (under: To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704) (No.): General 2.5%; Special Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 35%.
  • 8407.34.48.00 Other (under: To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704) (No.): General 2.5%; Special Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 35%.
  • 8407.34.55.00 Other (under: Of a cylinder capacity exceeding 2,000 cc) (No.): General Free; Special none; Column 2 35%.
  • 8407.90 Other engines (under: Spark-ignition reciprocating or rotary internal combustion piston engines).
  • 8407.90.10 To be installed in agricultural or horticultural machinery or equipment: General Free; Special none; Column 2 Free.
  • 8407.90.10.10 Less than 4,476 W (under: Not exceeding 37.3 kW) (No.).
  • 8407.90.10.20 Other (under: Not exceeding 37.3 kW) (No.).
  • 8407.90.10.60 Air-cooled (under: Other) (No.).
  • 8407.90.10.80 Other (under: Other) (No.).
  • 8407.90.90 Other (under: Other engines): General Free; Special none; Column 2 35%.
  • 8407.90.90.10 Gas (natural or liquid propane (LP)) engines (No.).
  • 8407.90.90.20 Less than 746 W (under: Other) (No.).
  • 8407.90.90.40 746 W or greater but less than 4,476 W (No.).
  • 8407.90.90.60 4,476 W or greater but not exceeding 18.65 kW (No.).
  • 8407.90.90.80 Exceeding 18.65 kW (under: Other) (No.).

From MFG Calcs data: Internal combustion engines

U.S. imports of internal combustion engines (headings 8407, 8408, 8409) came to $27.69B in 2025, with $3.49B in calculated duty: an effective duty of 12.6%, every duty included.

Effective duty in Sep 2026: 7.9%, against 20.0% in Sep 2025.

Largest sources in 2025: Mexico $9.95B at 9.3% effective duty; Japan $3.72B at 13.7% effective duty; Canada $3.44B at 2.7% effective duty; Germany $2.05B at 14.3% effective duty; South Korea $1.70B at 7.6% effective duty.

These are family totals from U.S. import statistics published through USITC DataWeb, not this heading's rate alone; effective duty is calculated duty as a share of customs value, an estimate, not a ruling.

About these rates

The rates are those printed in the 2026 HTS Revision 23, published by the U.S. International Trade Commission. A 10-digit statistical line takes the rates printed on the 8-digit line above it. Chapter 99 duties (Section 232, Section 301, IEEPA) depend on the product, the origin and the date, are charged on top, and are not included. A code here is a strong lead, not a ruling: confirm it with a customs broker or a CBP binding ruling.

Last reviewed 2026-11-12.