HS Heading 8701 : Tractors (other than tractors of heading 8709)
HEADING DEFINITION & DISAMBIGUATION
HS Heading 8701 encompasses tractors (other than tractors of heading 8709). It classifies 12 6-digit WCO subheadings within Chapter 87 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 8701
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 8701.10 | Single axle tractors | 87 | View 8701.10 Package → |
| 8701.21 | Road tractors for semi-trailers, With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | 87 | View 8701.21 Package → |
| 8701.22 | Road tractors for semi-trailers, With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 87 | View 8701.22 Package → |
| 8701.23 | Road tractors for semi-trailers, With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 87 | View 8701.23 Package → |
| 8701.24 | Road tractors for semi-trailers, With only electric motor for propulsion | 87 | View 8701.24 Package → |
| 8701.29 | Road tractors for semi-trailers, Other | 87 | View 8701.29 Package → |
| 8701.30 | Track-laying tractors | 87 | View 8701.30 Package → |
| 8701.91 | Other, of an engine power, Not exceeding 18 kW | 87 | View 8701.91 Package → |
| 8701.92 | Other, of an engine power, Exceeding 18 kW but not exceeding 37 kW | 87 | View 8701.92 Package → |
| 8701.93 | Other, of an engine power, Exceeding 37 kW but not exceeding 75 kW | 87 | View 8701.93 Package → |
| 8701.94 | Other, of an engine power, Exceeding 75 kW but not exceeding 130 kW | 87 | View 8701.94 Package → |
| 8701.95 | Other, of an engine power, Exceeding 130 kW | 87 | View 8701.95 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 8701
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 8701 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 8701 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 8701 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 8701?
HS Heading 8701 covers Tractors (other than tractors of heading 8709), grouping 12 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 8701?
Subheadings under Heading 8701 range from 8701.11 to 8701.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 8701?
US MFN general duty rates for Heading 8701 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 8701?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 8701?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 8701?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 8701 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 8701?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 8701?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 8701?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.