8708.40.60.00 - Of tractors suitable for agricultural use

This HTS category, 8708.40.60.00, specifically covers parts of gearboxes that are designed for tractors intended for agricultural use. This includes components such as gears, shafts, housings, and other internal parts that are integral to the functioning of the transmission system of these specialized agricultural tractors. The classification hinges on the intended application of the tractor, meaning the gearbox parts must be ascertainably manufactured or intended for use in tractors predominantly employed for farming activities like plowing, tilling, harvesting, and other agricultural operations.

Distinguishing this category from its sibling, 8708.40.65.00 ("Of other tractors (except road tractors)"), is crucial. While both cover gearbox parts for tractors, 8708.40.60.00 is exclusively for agricultural tractors. The sibling category would encompass parts for tractors used in other non-road applications, such as industrial tractors, construction tractors, or forestry tractors, which may have different design specifications and load-bearing requirements compared to their agricultural counterparts.

As this is a leaf node within the HTS, there are no further subcategories to introduce. The classification of gearbox parts under 8708.40.60.00 is therefore terminal, and import and export professionals should ensure that the intended use of the tractor is the primary determining factor for correct classification. Documentation and product specifications clearly indicating agricultural application are essential for compliance.