8706.00.30.00 - For tractors 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 category, 8706.00.30.00, specifically covers chassis fitted with engines that are designed and intended for agricultural tractors falling under heading 8701. The "chassis fitted with engines" refers to the fundamental structural framework of the vehicle, including the engine, transmission, steering, and braking systems, but excluding the bodywork or superstructure. The defining characteristic for classification within this subheading is the explicit suitability for agricultural use, which dictates the design specifications and intended purpose of these chassis.
This classification is distinguished from its sibling category, 8706.00.50.00 ("Other"), which encompasses chassis fitted with engines for any other type of motor vehicle not specifically addressed elsewhere within heading 8706. Therefore, if a chassis fitted with an engine is not destined for agricultural tractors, it would fall under the "Other" category. The key differentiator is the end-use and design intent for agricultural applications.
As this is a leaf node, there are no further subcategories under 8706.00.30.00. Classification at this level requires a clear determination that the chassis with its engine is manufactured for the specific purpose of forming the base of an agricultural tractor, as opposed to other types of vehicles such as road tractors or specialized industrial tractors not primarily intended for farming operations.