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Lycoming O-235-L2C Piston Engine from Germany

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.

Duty Rate — Germany → United States

10%

Rate breakdown

9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%

Import Tips

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