Analysis
HTS 8707.90.10 covers for tractors suitable for agricultural use under heading 8707 (bodies (including cabs), for the motor vehicles of headings 8701 to 8705).
Rates on the nearby lines range from 2.5% to 4%. The costliest confusion would be with 8707.90.50 (other: other) at 4%, a difference of 4 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 47% of the 212 tariff lines in chapter 87 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 8707.10.00 (for vehicles of heading 8703, 2.5%) and 8707.90.50 (other: other, 4%).
Census statistics map these goods to NAICS 333111 (Farm Machinery and Equipment Manufacturing), an industry of 1,120 US establishments employing 69,047 people, the industry a domestic producer of these goods reports under.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8707.10.00 | For vehicles of heading 8703 | 2.5% |
| 8707.90.50 | Other: other | 4% |