8701.95.10.00 - Suitable for agricultural use

This HTS category, 8701.95.10.00, specifically classifies tractors designed for agricultural use. The defining characteristic for inclusion here is their intended purpose in agricultural operations, such as plowing, tilling, harvesting, or other farming activities. These tractors are distinct from those primarily intended for industrial or construction purposes, even if they share similar physical attributes.

Within the broader classification of "Other, of an engine power: Exceeding 130 kW," this category distinguishes itself from its sibling, 8701.95.50.00, which covers "Other" tractors in the same engine power range that are *not* suitable for agricultural use. Therefore, the key differentiator is the inherent design and functional suitability for agricultural tasks.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 8701.95.10.00 is final, based on the tractor's engine power exceeding 130 kW and its explicit suitability for agricultural applications. Importers and exporters should ensure they have documentation or can otherwise demonstrate the agricultural purpose of the tractor to justify classification under this code.