HS HEADING 8701

Tractors; (other than tractors of heading no 8709)

HEADING

8701

CHAPTER

87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

In plain English

This heading covers tractors, excluding those designed for railway or tramway use and those specified in a separate category for special vehicles. The goods are divided based on their specific type and propulsion method, including single-axle models, track-laying tractors, and road tractors intended for semi-trailers. Road tractors are further distinguished by their engine type, such as diesel, electric, spark-ignition, or other unspecified methods. Other tractors not fitting these specific descriptions are categorized by their engine power, ranging from low power up to high power levels.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (12)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8701.10

Tractors; single axle

8701.21

Tractors; road tractors for semi-trailers, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)

8701.22

Tractors; road tractors for semi-trailers, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion

8701.23

Tractors; road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motors for propulsion

8701.24

Tractors; road tractors for semi-trailers, with only electric motors for propulsion

8701.29

Tractors; road tractors for semi-trailers, with other propulsion methods n.e.c. in item no 8701.2

8701.30

Tractors; track-laying

8701.91

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power not exceeding 18kW

8701.92

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 18kW but not exceeding 37kW

8701.93

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 37kW but not exceeding 75kW

8701.94

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 75kW but not exceeding 130kW

8701.95

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 130kW

Chapter 87 classification notes

Heavily protected sector globally. Duty rates 2.5% (US cars) to 100%+ (some developing countries). EU-Japan EPA eliminated 10% EU car duty. Type approval/homologation required. Emissions standards (Euro 6, EPA Tier 3) must be met.

Frequent misclassification in this chapter

SUVs vs trucks — the US classifies some SUVs as trucks (25% duty) vs cars (2.5%). Electric vehicles may have specific duty concessions in some countries.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 87

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