8701.94.10.00 - Suitable for agricultural use 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers tractors designed for agricultural applications that fall within a specific engine power range. Specifically, these are tractors with an engine output exceeding 75 kilowatts but not exceeding 130 kilowatts. The key defining characteristic is their suitability and intended use for agricultural operations, such as plowing, tilling, harvesting, and other farm-related tasks, distinguishing them from industrial or construction machinery.
Within the broader category of "Other, of an engine power," this subcategory is distinct from its sibling, 8701.94.50.00, which likely encompasses "other" tractors within the same engine power range but without the specific designation of being suitable for agricultural use. Therefore, the primary differentiator is the agricultural purpose, which is a critical factor in customs classification.
As this is a leaf node, there are no further subdivisions under this specific code. Classification at this level hinges on the combination of the tractor's engine power falling between 75 kW and 130 kW, and its demonstrable suitability for agricultural use. Importers and exporters should ensure documentation clearly supports this intended application to avoid misclassification.