8708.40.30.00 - 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 subheading, 8708.40.30.00, specifically classifies gear boxes designed and intended for tractors that are suitable for agricultural use. These transmissions are integral components for the propulsion and power transfer systems of such agricultural vehicles, enabling them to perform various farming operations. The key defining characteristic for classification under this code is the inherent suitability and primary intended use of the tractor for agricultural purposes.
It is important to distinguish this category from its sibling, 8708.40.50.00, which covers gear boxes for "other vehicles." While both classify gear boxes, the crucial differentiator lies in the intended application of the tractor. Subheading 8708.40.30.00 is exclusively for agricultural tractors, whereas 8708.40.50.00 would encompass gear boxes for tractors used in non-agricultural sectors, such as industrial or construction applications, or for other types of motor vehicles not specified elsewhere.
As this is a leaf node, there are no further subdivisions under this specific HTS code. Classification decisions at this level will rely on a thorough assessment of the tractor's design, features, and documented intended use to confirm its suitability for agricultural operations, thereby correctly applying this specific tariff classification.