8701.95 - Exceeding 130 kW:

This HTS category, 8701.95, encompasses tractors that are not of the type specified in heading 8709 (which typically covers works trucks). Specifically, it covers "other" tractors not falling into the previous power output categories, where the engine power exceeds 130 kW. These are generally powerful, heavy-duty machines designed for demanding tasks.

It is crucial to distinguish this category from its siblings based on engine power. While 8701.91 through 8701.94 cover tractors with progressively higher but still limited engine capacities, 8701.95 is reserved for those exceeding 130 kW, representing the most powerful class within this grouping. The determining factor for classification here is the stated or verifiable engine power output of the tractor.

Within 8701.95, further subdivisions exist to refine the classification based on the intended use of these high-powered tractors. The subcategory 8701.95.10.00 specifically applies to those tractors deemed suitable for agricultural use, indicating features or design elements that align with farming operations. Conversely, 8701.95.50.00 covers all other tractors exceeding 130 kW that do not meet the criteria for agricultural use, encompassing those for industrial, construction, or other specialized applications.