Tractors (other than tractors of heading 8709)
38 declarable lines
Heading 8701 covers tractors other than the works trucks and platform tractors of heading 8709. It covers single axle tractors, road tractors for semi-trailers, track-laying tractors, and other tractors. The subheadings split by propulsion type, new or used status, gross vehicle weight, agricultural use, and engine power.
Products in this heading
- Two-wheel walking tractors
- Agricultural wheeled tractors
- Compact utility tractors
- Crawler tractors for farm use
- Diesel road tractors for semi-trailers
- Electric road tractors for semi-trailers
- Used agricultural tractors
How to choose the right subheading
- Confirm the vehicle is a tractor of heading 8701 and not a works truck or platform tractor of heading 8709.
- For road tractors for semi-trailers, identify the propulsion type, new or used status, and whether the GVW exceeds 36,287 kg.
- For track-laying tractors, decide whether they are suitable for agricultural use, whether they are new or used, and the net engine power band.
- For other tractors, use the engine power band and whether the tractor is suitable for agricultural use.
- Use the single axle tractor line when the tractor has a single axle.
Often confused with
- Heading 8433Riding lawn mower
Mowing machinery is not a tractor of heading 8701.
- Heading 8709Warehouse tow tractor
Works trucks and platform tractors are excluded from heading 8701.
- Heading 8716Semi-trailer
A semi-trailer is a towed vehicle, not a tractor.
- Heading 8703Passenger car
Cars for the transport of persons are not tractors.
- Heading 8704Straight truck for hauling goods
Motor vehicles for the transport of goods are classified in heading 8704.
Frequently asked questions
What is the HTS code for a single axle tractor?
A single axle tractor is classified under 8701.10.01.00, and the general (MFN) rate is Free.
What is the duty on a new diesel road tractor for semi-trailers with a GVW not exceeding 36,287 kg?
It is classified under 8701.21.00.15, and the general (MFN) rate is 4%.
How do I classify a track-laying tractor?
Decide whether it is suitable for agricultural use, whether it is new or used, and its net engine power. For example, a new track-laying tractor suitable for agricultural use with net engine power of 93.3 kW or more but less than 119.4 kW is 8701.30.10.30, general (MFN) Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 8701
- 8701.10.01.00Tractors (other than tractors of heading 8709) / Single axle tractorsFree
- 8701.21.00.15G.V.W. not exceeding 36,287 kg4%
- 8701.21.00.45With only compression-ignition internal combustion piston engine (diesel or semi-diesel) / New / G.V.W. exceeding 36,287 kg4%
- 8701.21.00.80With only compression-ignition internal combustion piston engine (diesel or semi-diesel) / Used4%
- 8701.22.00.15G.V.W. not exceeding 36,287 kg4%
- 8701.22.00.45Road tractors for semi-trailers / New / G.V.W. exceeding 36,287 kg4%
- 8701.22.00.80Road tractors for semi-trailers / Used4%
- 8701.23.00.15G.V.W. not exceeding 36,287 kg4%
- 8701.23.00.45Road tractors for semi-trailers / New / G.V.W. exceeding 36,287 kg4%
- 8701.23.00.80Road tractors for semi-trailers / Used4%
- 8701.24.00.15G.V.W. not exceeding 36,287 kg4%
- 8701.24.00.45With only electric motor for propulsion / New / G.V.W. exceeding 36,287 kg4%
- 8701.24.00.80With only electric motor for propulsion / Used4%
- 8701.29.00.15G.V.W. not exceeding 36,287 kg4%
- 8701.29.00.45Road tractors for semi-trailers / New / G.V.W. exceeding 36,287 kg4%
- 8701.29.00.80Road tractors for semi-trailers / Used4%
- 8701.30.10.15With a net engine power of less than 93.3 kWFree
- 8701.30.10.30With a net engine power of 93.3 kW or more but less than 119.4 kWFree
- 8701.30.10.45With a net engine power of 119.4 kW or more but less than 194 kWFree
- 8701.30.10.60With a net engine power of 194 kW or more but less than 257.4 kWFree
- 8701.30.10.75With a net engine power of 257.4 kW or moreFree
- 8701.30.10.90Track-laying tractors / Suitable for agricultural use / UsedFree
- 8701.30.50.15With a net engine power of less than 93.3 kWFree
- 8701.30.50.30With a net engine power of 93.3 kW or more but less than 119.4 kWFree
- 8701.30.50.45With a net engine power of 119.4 kW or more but less than 194 kWFree
- 8701.30.50.60With a net engine power of 194 kW or more but less than 257.4 kWFree
- 8701.30.50.75With a net engine power of 257.4 kW or moreFree
- 8701.30.50.90Tractors (other than tractors of heading 8709) / Track-laying tractors / UsedFree
- 8701.91.10.00Tractors (other than tractors of heading 8709) / Not exceeding 18 kW / For agricultural useFree
- 8701.91.50.00Tractors (other than tractors of heading 8709) / Not exceeding 18 kW / OtherFree
- 8701.92.10.00Exceeding 18 kW but not exceeding 37 kW / Suitable for agricultural useFree
- 8701.92.50.00Exceeding 18 kW but not exceeding 37 kW / OtherFree
- 8701.93.10.00Exceeding 37 kW but not exceeding 75 kW / Suitable for agricultural useFree
- 8701.93.50.00Exceeding 37 kW but not exceeding 75 kW / OtherFree
- 8701.94.10.00Exceeding 75 kW but not exceeding 130 kW / Suitable for agricultural useFree
- 8701.94.50.00Exceeding 75 kW but not exceeding 130 kW / OtherFree
- 8701.95.10.00Tractors (other than tractors of heading 8709) / Exceeding 130 kW / Suitable for agricultural useFree
- 8701.95.50.00Tractors (other than tractors of heading 8709) / Exceeding 130 kW / OtherFree