Subaru EX27 Horticultural Mower Engine from Japan
Subaru's EX27 is a 270cc spark-ignition 4-stroke engine for installation in professional ride-on lawn mowers and horticultural cutting equipment. HTS 8407.90.10 applies to these engines dedicated to horticultural machinery applications.
Duty Rate — Japan → United States
15%
Rate breakdown
9903.82.1015%Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivision (f) of U.S. note 16 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
• Use HTS advisory ruling requests for custom engines to confirm ag/hort classification
• Include technical specs showing horizontal shaft design for mower deck drive
• Watch for undervaluation penalties on OEM vs aftermarket engine pricing