| 8407.10.00 | 40 | 373 kW or over | No. | | | |
| 8407.21.00 | | Marine propulsion engines: | | | | |
| 8407.21.00 | | Outboard motors | | Free | | 35% |
| 8407.21.00 | 80 | Other | No. | | | |
| 8407.29.00 | | Other | | Free | | 35% |
| 8407.29.00 | 10 | Inboard engines with outboard drive | No. | | | |
| 8407.29.00 | 20 | Inboard engines with inboard drive: | | | | |
| 8407.29.00 | 30 | 746 W or greater, but not exceeding 18.65 kW | No. | | | |
| 8407.31.00 | | 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 | 80 | Other | 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. | Free | | Free |
| 8407.32.20 | | To be installed in vehicles of subheading 8701.20, or heading 8702, 8703 or 8704 | | Free | | 35% |
| 8407.32.20 | 40 | Used or rebuilt | No. | | | |
| 8407.32.20 | 80 | Other | No. | | | |
| 8407.32.90 | | Other | | Free | | 35% |
| 8407.32.90 | 40 | Not exceeding 18.65 kW | 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 | | Free | | Free |
| 8407.33.10 | 30 | Not exceeding 37.3 kW | No. | | | |
| 8407.33.10 | 60 | Air-cooled | No. | | | |
| 8407.33.10 | 90 | Other | No. | | | |
| 8407.33.30 | | To be installed in vehicles of subheading 8701.20, 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% |
