Analysis
Subheading 8701.95 covers exceeding 130 kW, within heading 8701. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8701.95.10 for suitable for agricultural use (duty-free) and 8701.95.50 for exceeding 130 kW: other (duty-free).
By Census's concordance, most of its statistical lines are made by Farm Machinery and Equipment Manufacturing (333111) and Construction Machinery Manufacturing (333120). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8701.95 once they fall within heading 8701 (tractors (other than tractors of heading 8709)). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8701.95.10 | Suitable for agricultural use | Free |
| 8701.95.50 | Exceeding 130 kW: other | Free |