8701.94.50.00 - Other 🖩
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 | 27.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8701.94.50.00, covers "Other" tractors not classified elsewhere within heading 8701, specifically those with an engine power exceeding 75 kW but not exceeding 130 kW. This residual category is for tractors within this specified power range that do not meet the criteria for other subcategories at this level. Examples could include industrial tractors or specialized utility tractors that are not primarily designed or equipped for agricultural use.
The primary distinction of this category lies in its exclusion of tractors that are specifically suitable for agricultural use, which are classified under sibling code 8701.94.10.00. If a tractor within the 75 kW to 130 kW power range is demonstrably equipped or intended for agricultural tasks, it would fall into the agricultural subcategory. This code, 8701.94.50.00, is therefore reserved for those tractors in this power range that lack such specific agricultural attributes.
As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Classification under this code signifies that the tractor has met the power range criteria and has been determined not to fit into any more specific, preceding subcategories within heading 8701. This means the classification is based on the general residual definition for tractors of this power output, excluding those with defined specific uses.