Subaru 360 Engine Crate Motor from Japan
423cc crate engine replicating the Subaru 360's original spark-ignition piston design, under HTS 8407.33.60.80 for 250-1,000cc engines for chapter 87 vehicles like microcars (8703). Popular for vintage restorations.
Duty Rate — Japan → United States
17.5%
Rate breakdown
9903.94.4315%Parts of passenger vehicles and light trucks that are products of Japan as provided for in subdivision (l) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter.
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
Import Tips
• For crate engines, include rebuild specs to prove original capacity and type unchanged
• Declare as 'new replacement engine' if applicable to differentiate from used parts duties