8701.94 - Exceeding 75 kW but not exceeding 130 kW:

This HTS category, 8701.94, specifically covers tractors that are not of heading 8709 (which generally applies to industrial tractors) and have an engine power exceeding 75 kilowatts (kW) but not exceeding 130 kW. These are typically larger, more powerful tractors designed for demanding work, often found in heavy agriculture, construction, or other industrial applications. The defining characteristic for classification within this sub-heading is the specific range of engine output.

Distinguishing 8701.94 from its siblings is crucial for accurate classification. For example, 8701.93 covers tractors with a lower power output, ranging from above 37 kW up to 75 kW, while 8701.95 encompasses even more powerful machines with engines exceeding 130 kW. Similarly, the lower-powered categories like 8701.91 and 8701.92 cater to significantly less powerful tractors. Therefore, the precise kilowatt rating of the tractor's engine is the primary determinant for placing it within the correct sibling category.

Within HTS 8701.94, further subdivisions exist to refine the classification based on the intended use of the tractor. The subcategories 8701.94.10.00 and 8701.94.50.00 differentiate between tractors suitable for agricultural use and other tractors. This distinction acknowledges that while the engine power range is the same, the specific design features, attachments, and intended operational environments may vary, necessitating further categorization for trade purposes.