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