HS 840790 Other engines
Quick Answer: Engines imported under HS 840790 enter the UK at 2.00%, the EU at 2.70%, and the US duty-free. This classification, "Other engines," broadly covers internal combustion engines not specifically listed in preceding headings of Chapter 84. This includes engines designed for various applications such as marine propulsion, industrial machinery, and some recreational vehicles, provided they are not already classified elsewhere. Importers should carefully verify the specific type and intended use of the engine to ensure correct classification, as variations in design or application can lead to different HS codes. According to CustomTariffs data, while the US offers duty-free entry, the UK and EU maintain ad valorem duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407900000 | — | — | — |
| 8407901000 | 2.00 % | — | — |
| 8407901040 | 2.00 % | — | — |
| 8407901010 | 2.00 % | — | — |
| 8407901090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407900000 | — | — | — |
| 8407901000 | 2.70 % | — | — |
| 8407901010 | 2.70 % | — | — |
| 8407901040 | 2.70 % | — | — |
| 8407901090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84079010 | Free | — | — |
| 8407901010 | — | — | ["No."] |
| 8407901020 | — | — | ["No."] |
| 8407901060 | — | — | ["No."] |
| 8407901080 | — | — | ["No."] |
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?
What products does HS 840790 cover?
This subheading covers "Other engines" within Heading 8407, which pertains to spark-ignition internal combustion piston engines. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses engines not specifically listed in preceding subheadings of 8407, such as those for motorcycles, vehicles of heading 8701 to 8705, aircraft, or boats. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to a broad range of spark-ignition engines, typically those with a displacement of 50 cm³ or more, used in various applications like lawnmowers, generators, and industrial equipment, provided they are not designed for specific vehicle types already covered.
What falls outside HS 840790?
The following products are excluded from HS 840790: engines specifically designed for motorcycles (8407.31), vehicles of heading 8701 to 8705 (8407.32, 8407.33, 8407.34), aircraft (8407.10), or marine propulsion (8407.21). Additionally, compression-ignition internal combustion piston engines (diesel engines), classified under HS 8408, are not included. For instance, a small gasoline engine for a portable generator would fall under 840790, but a diesel engine for a truck would be classified in 8408. Engines with electric or other power sources are also excluded.
What are common classification mistakes for HS 840790?
A common error is misinterpreting the "other" nature of this subheading, leading to the incorrect classification of engines that should be specifically enumerated elsewhere. For example, classifying a spark-ignition engine designed for a specific type of vehicle (e.g., a snowmobile) under 840790 when a more specific subheading exists for such applications would be incorrect. Adherence to General Rule of Interpretation (GRI) 3(c) is crucial, which states that goods are to be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers must carefully review the entire Heading 8407 and its subheadings before assigning 840790.
How should importers classify products under HS 840790?
The correct procedure for classifying engines under HS 840790 involves a systematic approach. First, determine if the engine is a spark-ignition internal combustion piston engine, as per the scope of Heading 8407. Second, examine the specific application and design of the engine to ascertain if it falls under any more specific subheadings within 8407, such as those for aircraft, marine propulsion, or specific vehicle types. If the engine does not fit any of these specific categories, and it is a spark-ignition internal combustion piston engine, then HS 840790 is likely the appropriate classification. Consulting official tariff databases like the USITC HTS or EU TARIC is recommended.
How is the duty calculated for products under HS 840790?
A 50 cc spark-ignition engine for a lawnmower, weighing 5 kg and declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($150 USD × 0.05 = $7.50). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule. For the EU, the Common Customs Tariff rate for similar engines is often 3.7% ad valorem, which would result in a duty of €5.55 on the same declared value (assuming an exchange rate of 1 USD = 0.92 EUR).
Which trade agreements reduce duties for HS 840790?
Several free trade agreements may reduce the applicable duty rate for HS 840790, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free (0%) duty rates for qualifying originating engines from Canada and Mexico. The EU's Generalised Scheme of Preferences (GSP) may offer reduced or Free duties for eligible developing countries. For USMCA, a self-certified origin statement is typically required. For EU GSP preferences, a EUR.1 movement certificate or a GSP Form A may be necessary, depending on the specific country and the value of the goods.
```Which HS Codes Are Related?
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 840790, 'Other engines'?
The import duty rates for HS code 840790 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 2.50% ad valorem. However, preferential rates under trade agreements like the USMCA may offer lower or free entry for qualifying engines. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. The USITC HTS is a primary source for US import duties.
How is the import duty for an engine classified under HS 840790 calculated?
The duty calculation for HS 840790 typically involves an ad valorem rate, which is a percentage of the declared customs value of the goods. For instance, if an engine classified under HS 840790 has a customs value of $5,000 and the applicable duty rate is 2.50% ad valorem, the duty payable would be $5,000 \times 0.025 = $125.00. Some engines might also be subject to specific duties based on quantity (e.g., per unit), or a combination of ad valorem and specific duties. Always verify the duty calculation basis in the destination country's tariff.
What documentation is typically required when importing engines under HS code 840790?
When importing engines classified under HS 840790, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the engines; a packing list; and a bill of lading or air waybill. Depending on the country of origin and destination, certificates of origin may be necessary to claim preferential duty rates under trade agreements. Manufacturers' specifications or data sheets confirming the engine type and specifications are also highly recommended to support the HS classification. For certain engine types, emissions compliance certificates might be mandated.
Are there common trade agreements that provide preferential duty treatment for engines classified under HS 840790?
Yes, numerous trade agreements can offer preferential duty treatment for engines under HS 840790. For example, the United States-Mexico-Canada Agreement (USMCA) may provide duty-free entry for qualifying engines originating from Canada or Mexico into the United States. The European Union's Generalized Scheme of Preferences (GSP) or its various Free Trade Agreements (FTAs) with partner countries can also reduce or eliminate duties on engines imported into the EU. Importers must ensure the engines meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin.
What distinguishes an 'other engine' under HS 840790 from engines classified in other headings, such as 840710 (spark-ignition engines for aircraft) or 840721 (outboard motors)?
HS code 840790 is a residual category for spark-ignition internal combustion piston engines that are not specifically classified elsewhere in heading 8407. Heading 8407 is dedicated to 'Spark-ignition internal combustion piston engines'. Specific subheadings exist for engines used in aircraft (8407.10), outboard motors (8407.21), and engines for vehicles of heading 87.01 to 87.05 (8407.31-8407.34). Therefore, 'other engines' under 840790 would typically include spark-ignition engines for general industrial use, marine propulsion (excluding outboard motors), or other applications not covered by the more specific subheadings within 8407. Careful review of the WCO Explanatory Notes and national tariff rulings is essential for precise classification.