8701.30.50.15 - With a net engine power of less than 93.3 kW
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 27.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 8701.30.50.15, specifically covers track-laying tractors that are not railway or tramway rolling stock, and are new. The defining characteristic of this subcategory is its net engine power, which must be less than 93.3 kilowatts (kW). These tractors are designed for pulling or pushing loads, typically in agricultural or construction environments, where their continuous tracks provide superior traction and maneuverability over difficult terrain compared to wheeled vehicles.
This category is distinguished from its siblings by its engine power threshold. For instance, 8701.30.50.30 covers track-laying tractors with a higher engine power range of 93.3 kW or more but less than 119.4 kW, while 8701.30.50.45 and subsequent sibling categories encompass even more powerful machines. Therefore, the precise measurement of net engine power is the critical factor in differentiating between these closely related classifications within the broader category of "Other" new track-laying tractors.
As a leaf node, this classification has no further subcategories. Classification under 8701.30.50.15 is final once the net engine power is confirmed to be below 93.3 kW. Importers and exporters should ensure they have accurate documentation of the tractor's net engine power to correctly apply this classification and comply with customs regulations.