Analysis
HTS 8701.92.50 covers exceeding 18 kW but not exceeding 37 kW: other under heading 8701 (tractors (other than tractors of heading 8709)).
Neighbouring lines carry rates from duty-free to 4%, so the exact line matters. The widest gap is with 8701.29.00 (road tractors for semi-trailers: other), at 4%: a product that belongs there but is entered here, or the reverse, changes the duty by 4 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 47% of the 212 tariff lines in chapter 87. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 27.5% instead of nothing, so origin decides between free entry and a 27.5% duty.
Census statistics map these goods to NAICS 333120 (Construction Machinery Manufacturing), an industry of 651 US establishments employing 64,700 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring 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 |
| 8701.93.10 | 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 |