Lycoming O-235-L2C Piston Engine

The Lycoming O-235-L2C is a carbureted, four-cylinder, air-cooled spark-ignition engine delivering 118 horsepower (88 kW), commonly used in civil trainer aircraft such as the Cessna 152. Classified under HTS 8407.10.00.20 for new spark-ignition aircraft engines under 373 kW intended for civil aviation.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
šŸ‡ØšŸ‡³ChinaFree+35.0%35%
šŸ‡²šŸ‡½MexicoFree+10.0%10%
šŸ‡ØšŸ‡¦CanadaFree+10.0%10%
šŸ‡©šŸ‡ŖGermanyFree+10.0%10%
šŸ‡ÆšŸ‡µJapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8407.90.90Same rate: 35%

If for military or non-civil aircraft

Aircraft engines not specified for civil use default to other spark-ignition categories excluding civil provisions.

8407.10.00Same rate: 35%

If used rather than new

The hierarchy distinguishes new from used civil aircraft engines in separate provisions.

8479.89.95Higher: 37.5% vs 35%

If imported as part of a complete unmanned aerial vehicle (UAV) set

Machines with integrated engines for specific functions like drones may classify as complete systems rather than separate engines.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

• Include detailed technical specs confirming power rating <373 kW and civil aircraft certification; label as 'new' to avoid used engine duties

• Pitfall: incomplete Bills of Lading omitting aircraft end-use, leading to general engine classification