8701.91.50.00 - Other
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 category, 8701.91.50.00, covers "Other" tractors, not of heading 8709, whose engine power does not exceed 18 kW. This classification is for tractors that do not fall under the more specific agricultural use designation within the same level. It encompasses a range of small, non-agricultural tractors designed for various utility purposes where a specific agricultural application is not the primary function.
The key differentiator from its sibling category, 8701.91.10.00 (For agricultural use), lies in the intended application of the tractor. While both share the same engine power limitation (not exceeding 18 kW) and are classified as "other" tractors, this specific subcategory is for those not primarily manufactured or marketed for farming, plowing, tilling, or other directly agricultural operations. Examples could include compact industrial tractors used for grounds maintenance in commercial settings, small construction site vehicles for material handling, or utility tractors for private estates.
As this is a leaf node, there are no further subcategories. The classification is determined by the tractor's engine power not exceeding 18 kW and its intended use being other than agricultural. When classifying a tractor under this code, it is crucial to confirm that it does not meet the criteria for agricultural use under the sibling category and that its engine output falls within the specified limit.