HS 840732 Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3

Quick Answer: Engines of a cylinder capacity exceeding 50 cm³ but not exceeding 250 cm³ imported under HS 840732 enter the UK at 2.00%, the EU at 2.70%, and the US duty-free under the MFN rate. This classification specifically covers internal combustion piston engines designed for spark-ignition, with a displacement falling within this defined range. These engines are commonly found in motorcycles, scooters, and certain light industrial equipment. Importers should be aware that while the US offers duty-free entry, the UK and EU apply ad valorem duties. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure accurate duty payments and compliance across different markets.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8407320000 — — —
8407321000 2.00 % — —
8407329000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8407320000 2.70 % — —
8407321000 2.70 % — —
8407329000 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8407321000 Free — ["No."]
8407322040 — — ["No."]
84073290 Free — —
8407329040 — — ["No."]
840732 — — —

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 840732 cover?

This subheading covers spark-ignition internal combustion piston engines, specifically those with a cylinder capacity exceeding 50 cubic centimeters but not exceeding 250 cubic centimeters. As per the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category primarily includes engines designed for motorcycles, scooters, and certain light vehicles. The critical defining factor is the engine's displacement volume, which must fall within the specified range.

What falls outside HS 840732?

The following products are excluded from HS 840732: engines with a cylinder capacity of 50 cm³ or less, such as those found in some mopeds or portable generators, and engines exceeding 250 cm³. Also excluded are diesel engines (classified under HS 8408), electric motors, and engines designed for stationary use or for larger vehicles. For instance, a 300 cm³ motorcycle engine would be classified under a different subheading within HS 8407, while a 45 cm³ engine for a weed trimmer would fall under HS 8407.90.

What are common classification mistakes for HS 840732?

A common error is miscalculating or misinterpreting the cylinder capacity. Importers may incorrectly measure or round the displacement, leading to classification under the wrong subheading. For example, an engine with a calculated capacity of 251 cm³ would not be classified here. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is paramount. Incorrectly assuming an engine's intended use can also lead to misclassification.

How should importers classify products under HS 840732?

The correct procedure for classifying engines under HS 840732 involves first confirming that the product is a spark-ignition internal combustion piston engine. Subsequently, the precise cylinder capacity must be determined, ensuring it falls strictly between 50 cm³ and 250 cm³. Importers and customs brokers should consult the manufacturer's specifications and the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to verify the correct subheading. Documentation supporting the cylinder capacity is essential for customs clearance.

How is the duty calculated for products under HS 840732?

A 200 cm³ motorcycle engine declared at a customs value of $500 USD would attract a US Most Favored Nation (MFN) duty of $12.50. This is calculated using the MFN rate of 2.5% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8407.32.0000 (2.5% × $500 USD = $12.50). For a specific quantity, if the duty were based on weight, and the rate was $0.50 per kg, 10 engines weighing 20 kg each would incur a duty of $100 (10 engines × 20 kg/engine × $0.50/kg).

Which trade agreements reduce duties for HS 840732?

Several free trade agreements may reduce the applicable duty rate for HS 840732, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying engines originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required to claim these preferences typically includes a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 840733 HS 840734 HS 870332 HS 840729 HS 840731 HS 870323

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 840732?

The Most Favored Nation (MFN) duty rate for HS code 840732, covering spark-ignition internal combustion piston engines of a cylinder capacity exceeding 50 cm³ but not exceeding 250 cm³, is generally 2.00% ad valorem in the United States. However, preferential rates may apply under various trade agreements. For instance, imports from Canada or Mexico under the USMCA may be eligible for duty-free entry (Free). It is crucial to consult the latest USITC Harmonized Tariff Schedule for the most current and specific rates applicable to your country of origin.

How is the duty for HS code 840732 calculated? Can you provide an example?

The duty for HS code 840732 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if an importer brings in engines classified under 840732 with a declared value of $10,000 and the applicable MFN duty rate is 2.00%, the calculated duty would be $10,000 \times 0.02 = $200.00. If a specific duty rate (e.g., per unit) were applicable, the calculation would be rate per unit × number of units.

What are the key classification criteria for HS code 840732?

The primary classification criteria for HS code 840732 are: 1) It must be a spark-ignition internal combustion piston engine. This excludes compression-ignition engines (diesel). 2) The engine's cylinder capacity must exceed 50 cubic centimeters (cm³). 3) The engine's cylinder capacity must not exceed 250 cubic centimeters (cm³). Engines that do not meet these specific capacity thresholds would be classified under different HS codes within heading 8407.

Which trade agreements commonly offer preferential duty rates for HS code 840732?

Several trade agreements can provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS code 840732. Key examples include the United States-Mexico-Canada Agreement (USMCA), which generally grants duty-free status for qualifying goods originating from Canada and Mexico. Other agreements, such as those with Australia or South Korea, might offer reduced rates. Importers must verify the rules of origin for each specific trade agreement to determine eligibility for preferential treatment.

What documentation is typically required for importing engines under HS code 840732?

Standard documentation for importing engines under HS code 840732 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Depending on the engine's intended use (e.g., for vehicles, marine applications), additional certifications or permits related to emissions standards or safety might be necessary. Consulting with a customs broker is advisable to ensure all specific requirements are met.