HS HEADING 8701

Tractors; (other than tractors of heading no 8709)

HEADING

8701

CHAPTER

87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

6-digit subheadings (12)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8701.10

Tractors; single axle

8701.21

Tractors; road tractors for semi-trailers, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)

8701.22

Tractors; road tractors for semi-trailers, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion

8701.23

Tractors; road tractors for semi-trailers, with both spark-ignition internal combustion piston engine and electric motors for propulsion

8701.24

Tractors; road tractors for semi-trailers, with only electric motors for propulsion

8701.29

Tractors; road tractors for semi-trailers, with other propulsion methods n.e.c. in item no 8701.2

8701.30

Tractors; track-laying

8701.91

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power not exceeding 18kW

8701.92

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 18kW but not exceeding 37kW

8701.93

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 37kW but not exceeding 75kW

8701.94

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 75kW but not exceeding 130kW

8701.95

Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power exceeding 130kW

Chapter 87 classification notes

Heavily protected sector globally. Duty rates 2.5% (US cars) to 100%+ (some developing countries). EU-Japan EPA eliminated 10% EU car duty. Type approval/homologation required. Emissions standards (Euro 6, EPA Tier 3) must be met.

Frequent misclassification in this chapter

SUVs vs trucks — the US classifies some SUVs as trucks (25% duty) vs cars (2.5%). Electric vehicles may have specific duty concessions in some countries.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 87

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