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HTS heading · chapter 87

8701

Tractors (other than tractors of heading 8709)

Analysis

Heading 8701 of the Harmonized Tariff Schedule covers tractors (other than tractors of heading 8709). It divides into 12 six-digit subheadings and 18 eight-digit tariff lines, with 38 ten-digit statistical suffixes below them.

13 of its 18 lines with a percentage rate are duty-free at the general rate (72%) and 5 are dutiable, from duty-free up to 4%. The median line pays duty-free.

Its median rate of duty-free sits at the 23rd percentile of the headings in chapter 87.

The largest subheadings are 8701.30 (track-laying tractors, 2 lines), 8701.91 (not exceeding 18 kW, 2 lines), 8701.92 (exceeding 18 kW but not exceeding 37 kW, 2 lines) and 8701.93 (exceeding 37 kW but not exceeding 75 kW, 2 lines).

By Census's concordance, most of its statistical lines are made by Construction Machinery Manufacturing (333120), Heavy Duty Truck Manufacturing (336120) and Farm Machinery and Equipment Manufacturing (333111). Those are the NAICS industries a US producer of these goods would report under.

Tariff lines

LineDescriptionGeneral rate
8701.10.01Single axle tractorsFree
8701.21.00With only compression-ignition internal combustion piston engine (diesel or semi-diesel)4%
8701.22.00With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion4%
8701.23.00With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion4%
8701.24.00With only electric motor for propulsion4%
8701.29.00Road tractors for semi-trailers: other4%
8701.30.10Suitable for agricultural useFree
8701.30.50Track-laying tractors: otherFree
8701.91.10For agricultural useFree
8701.91.50Not exceeding 18 kW: otherFree
8701.92.10Suitable for agricultural useFree
8701.92.50Exceeding 18 kW but not exceeding 37 kW: otherFree
8701.93.10Suitable for agricultural useFree
8701.93.50Exceeding 37 kW but not exceeding 75 kW: otherFree
8701.94.10Suitable for agricultural useFree
8701.94.50Exceeding 75 kW but not exceeding 130 kW: otherFree
8701.95.10Suitable for agricultural useFree
8701.95.50Exceeding 130 kW: otherFree