8708.40.65.00 - Of other tractors (except road tractors)

This HTS category, 8708.40.65.00, specifically covers parts for gearboxes and transmissions designed for "other tractors," excluding road tractors. This means it encompasses components for the drivetrain systems of tractors primarily used in industrial, construction, or specialized applications, where the vehicle is not designed or intended for primary use on public roads. Examples of such tractors might include those used in mining operations, heavy-duty earthmoving, or logging.

It is crucial to distinguish this category from its sibling, 8708.40.60.00, which is designated for gearbox parts of tractors specifically suited for agricultural use. The key differentiator lies in the intended primary application of the tractor. While both relate to tractor transmissions, this heading is for non-agricultural, industrial, or specialized machinery, whereas the sibling is for farm-specific machinery.

As a leaf node in the HTS classification system, 8708.40.65.00 does not have further subdivisions. Therefore, classification into this heading depends on the determination that the gearbox part belongs to a tractor that is not primarily for agricultural use and not a road tractor. Importers and exporters must carefully assess the design and intended function of the tractor with which the gearbox part is associated to ensure correct classification.