Lycoming O-235-L2C Piston Engine from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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