What Every Member of the 

Trade Community Should Know About: 

Tractors (HTSUS 

8701) vs. Heavy 

Industrial Machinery 

(HTSUS 8429 & 8430)

AN INFORMED COMPLIANCE PUBLICATION 

MARCH 2006 

34 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Published April 2000 

Revised February 2004 

Reviewed With No Changes May 2005 

Reviewed with No Changes March 2006 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally 

created using Microsoft® Word. Pagination and margins in downloaded versions may 

vary depending upon which word processor or printer you use. If you wish to maintain 

the original settings, you may wish to download the Portable Document Format (PDF) 

version, which can then be printed using Adobe® Reader® or other PDF reader. 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

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PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the 

informed compliance responsibilities of U.S. Customs and Border Protection. In order to 

provide information to the public, CBP has issued a series of informed compliance publications 

on new or revised requirements, regulations or procedures, and a variety of classification and 

valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, is a study of the 

classification of Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430). 

“Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430)” provides 

guidance regarding the classification of imported merchandise. We sincerely hope that this 

material, together with seminars and increased access to rulings of U.S. Customs and Border 

Protection, will help the trade community to improve voluntary compliance with customs laws 

and to understand the relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell, 

Acting Assistant Commissioner 

Office of Regulations and Rulings 

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INTRODUCTION..........................................................................................7 

TRACTORS - GENERAL ............................................................................7 

Tractors Suitable for Agricultural Use......................................................................... 12 

MACHINERY OF HEADINGS 8429 AND 8430.........................................13 

TRACTOR OR MACHINE? .......................................................................15 

PARTS.......................................................................................................18 

LIST OF TRACTOR RULINGS UNDER THE HTSUS...............................24 

ADDITIONAL INFORMATION...................................................................34 

The Internet................................................................................................................ 34 

Customs Regulations ................................................................................................. 34 

Customs Bulletin ........................................................................................................ 34 

Importing Into the United States................................................................................. 35 

Informed Compliance Publications............................................................................. 35 

Value Publications...................................................................................................... 36 

“Your Comments are Important”................................................................................. 37 

 

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INTRODUCTION 

U.S. Customs treatment of the tractor has had a long and interesting history 

which has frequently required the Customs import specialist to become conversant with 

such far-flung concerns as design engineering and statistical analysis. The 

classification of tractors has never been a clear-cut, uncomplicated operation, involving 

as it does the complex requirements of the suitability for use concept as well as the 

shifting vagaries of structural design involving tractors and certain heavy industrial 

machines. Over the years there has been some assistance in this process in the form 

of various versions of certain publications of the Customs Information Exchange (CIE): 

namely, the Master Tractor Index (MTI) and the CIE Form 35 on structural design. The 

MTI, in its various appearances from 1983 (the last complete update) back to its original 

October, 1977 version, is not being reissued here, not only because of its prohibitive 

length but mainly because very few, if any, of the tractors listed therein are still being 

imported today. While the MTI is not being revived, we are issuing herein a 

compendium of rulings issued under the Harmonized Tariff Schedule of the United 

States (HTSUS) up to April 2000. Of course, the fact that a tractor or machine is not 

listed on either the compendium of HTSUS rulings shown below or on the MTI (for those 

in possession of the index) is determinative of nothing. A listing on either source 

indicates nothing more than that a ruling was issued with respect to the article in 

question. It is, of course, the responsibility of U.S. Customs to make the final 

classification decision for any particular article, guided by the information submitted by 

the importer, precedential guidance, and product and design knowledge. The 

information contained herein is intended to assist the importing community in 

participating in this process so that it may exercise the expected reasonable care. 

 At several points in this document, reference will be made to information derived 

from the Harmonized Commodity Description and Coding System Explanatory Notes 

(ENs), which constitute the official interpretation of the Harmonized System. While not 

legally binding on the contracting parties, and therefore not dispositive, the ENs provide 

a commentary on the scope of each heading of the Harmonized System and are thus 

useful in ascertaining the classification of merchandise under the System. Customs 

believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 

35128 (Aug. 23, 1989). 

 Please be advised that any references to tariff provisions, legal notes or other 

citations are those which were in effect on the date of this publication and are used for 

discussion purposes only. You are urged to consult the current edition of these 

references for the most up-to-date information. 

TRACTORS - GENERAL 

 The term “tractors” was not defined in the Tariff Schedules of the United States, 

the predecessor to HTSUS. However, this didn't cause any real problems since the 

Brussels Nomenclature definition was referred to any time a discussion was 

undertaken. That definition was adopted almost word for word for use in the HTSUS 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

and may be found in Legal Note 2 to Chapter 87, HTSUS: 

For the purposes of this chapter, “tractors” means vehicles constructed 

essentially for hauling or pushing another vehicle, appliance or load, 

whether or not they contain subsidiary provision for the transport, in 

connection with the main use of the tractor, of tools, seeds, fertilizers or 

other goods. 

Machines and working tools designed for fitting to tractors of heading 8701 

as interchangeable equipment remain classified in their respective 

headings even if presented with the tractor, and whether or not mounted 

on it. 

 Tractors are provided for in heading 8701, HTSUS, which includes all tractors 

other than tractors of the type used on railway station platforms (heading 8709). The 

pertinent tariff provisions are as follows: 

8701 Tractors (other than tractors of heading 8709): 

8701.10.0000 Pedestrian controlled tractors 

8701.20.00 Road tractors for semi-trailers 

 New: 

15 G.V.W. not exceeding 36,287 kg 

45 G.V.W. exceeding 36,287 kg 

80 Used 

8701.30 Track-laying tractors: 

8701.30.10 Suitable for agricultural use 

 New: 

 15 With a net engine power of less than 

 93.3 kW 

 30 With a net engine power of 93.3 kW or 

 more but less than 119.4 kW 

 45 With a net engine power of 119.4 kW or 

 more but less than 194 kW 

 60 With a net engine power of 194 kW or 

 more but less than 257.4 kW 

 75 With a net engine power of 257.4 kW or 

 more 

90 Used 

8701.30.50 Other 

 New: 

15 With a net engine power of less than 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

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 93.3 kW 

30 With a net engine power of 93.3 kW or 

 more but less than 119.4 kW 

45 With a net engine power of 119.4 kW or 

 more but less than 194 kW 

60 With a net engine power of 194 kW or 

 more but less than 257.4 kW 

75 With a net engine power of 257.4 kW or 

 more 

90 Used 

8701.90 Other: 

8701.90.10 Suitable for agricultural use 

01 Log skidders 

 Other: 

 New: 

 Power take-off (PTO) type: 

05 With a PTO of less than 14.9 kW 

10 With a PTO of 14.9 kW or more 

 but less than 22.4 kW 

15 With a PTO of 22.4 kW or more 

 but less than 29.8 kW 

30 With a PTO of 29.8 kW or more 

 but less than 44.8 kW 

35 With a PTO of 44.8 kW or more 

 but less than 59.7 kW 

40 With a PTO of 59.7 kW or more 

 but less than 74.6 kW 

45 With a PTO of 74.6 kW or more 

 but less than 89.5 kW 

50 With a PTO of 89.5 kW or more 

 but less than 104.4 kW 

55 With a PTO of 104.4 kW or more 

 but less than 119.4 kW 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

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60 With a PTO of 119.4 kW or more 

 but less than 134.3 kW 

65 With a PTO of 134.3 kW or more 

70 Other 

90 Used 

8701.90.50 Other 

15 With a net engine power of less than 

 223.8 kW. 

20 With a net engine power of 223.8 kW or more 

 but less than 373 kW 

25 With a net engine power of 373 kW or more 

At a glance, it can be seen that there are four major break-outs of tractors under 

heading 8701: pedestrian controlled tractors (8701.10), road tractors for semi-trailers 

(8701.20), track-laying tractors (8701.30), and all Other tractors (8701.90). Not a part 

of this publication are the road tractors for semi-trailers described in subheading 

8701.20.00, HTSUS. 

 Pedestrian controlled tractors (subheading 8701.10) are small tractors, used 

largely for agricultural purposes, but may sometimes serve industrial purposes, and are 

equipped with a single driving axle carried on one or two wheels. As with tractors in 

general, they are designed for use with interchangeable implements which they may 

operate by means of a general-purpose power take-off. They are not usually fitted with 

a seat and the steering is effected by means of two handles. Some types, however, 

also have a one- or two-wheeled rear carriage with a seat for the driver. See Customs 

Headquarters (HQ) ruling 961255 of November 11, 1998, for an example of this type 

tractor. 

 The chassis of a tractor may also be mounted on tracks or on a combination of 

wheels and tracks (these are the track-laying-type tractors of subheading 8701.30) or 

on wheels only (these are the other type tractors of subheading 8701.90). Each of 

these types is further differentiated between tractors which are suitable for agricultural 

use and tractors for other than that use. This latter distinction will be clarified later in 

this publication. 

 The paramount requirement for any vehicle which is said to be a tractor is that it 

meet the definition of the term given in legal note 2 to Chapter 87 cited above, that is, 

that it be a vehicle constructed essentially for hauling or pushing another vehicle, 

appliance or load. This is at the heart of the versatility of this vehicle and the 

characteristic which distinguishes it from tractive-type, purpose-built machines classified 

elsewhere than in heading 8701. We will elaborate on this point later. 

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The tractor’s versatility is most easily, if not always, demonstrated through the 

addition of a so-called three-point hitch and/or a power take-off (PTO). These built-in 

components of tractors enable the tractor to push or pull and operate another implement 

which is designed for some kind of work: plowing, digging, loading, cultivating, spraying 

and so forth. As stated in legal note 2 to Chapter 87 and echoed in the ENs, 

interchangeable machinery and working tools designed for fitting to tractors are 

classified separately from the tractor, even if presented with or on the tractor. See New 

York (NY) ruling 811315 of June 15, 1995 for an example of this principle. 

 Where required by the tariff, the power ratings of the tractor’s engine or PTO will 

determine the subheading where the tractor is classified. For Other tractors of the PTO 

type, the power rating of the tractor’s PTO will determine the subheading classification, 

while the net engine power rating will determine the particular classification for the 

balance of the tractor universe. Power ratings given in horsepower may be converted 

for HTSUS requirements by multiplying the horsepower rating by 0.7457 to yield the 

required kilowatt rating. 

 The ENs present additional general knowledge and guidance about tractors. For 

example, the ENs state that tractors are not fitted with coachwork although they may 

have seats for the crew or driving cab. This ignores advancements in the creature 

comforting of tractor cabs in recent years, including air conditioning, stereo and CD 

systems, and other interior upgrading. However, this notwithstanding, it should be 

understood that parts of general use covered by Note 2 of Section XV, insofar as they 

refer to any heading covering coachwork, more specifically, heading 8302, HTSUS, will 

not include coachwork for the interior of tractors. More on this in the section on Parts. 

 The ENs also state that the heading includes tractors fitted with winches. Such 

articles can typically be found on the log skidders of subheading 8701.90.1001, HTSUS. 

Moreover, log skidders routinely include special dozer blades, as standard equipment, 

which aid in the pushing of logs around for skidding purposes. This might appear to be 

at odds with the direction expressed by legal note 2 to Chapter 87 that machines 

designed for fitting to tractors as interchangeable equipment remain classified in their 

respective headings even if mounted on the tractor at the time of presentation. It should 

be understood in the case of log skidders that the special dozer blades are not 

interchangeable equipment, but are part of the basic design of these specialty tractors. 

For that reason, dozer blades on log skidders, as well as the winches, are not subject to 

the requirement for separate entry of interchangeable working tools. 

 The ENs attempt to address the most difficult and constantly recurring problem 

that confronts those trying to distinguish between the tractors of Chapter 87 and tractorlike machines of Chapter 84 of the HTSUS. This issue will be addressed in a more 

detailed section further on, but it is important to note here that the ENs can be cited as 

authority for the generalized distinctions they make between tractors and tractor-like 

machines in several places in the ENs. For example, the ENs state that: 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

propelling bases forming an integral part of a machine designed for 

handling, excavating, etc., can be distinguished from the tractors of this 

heading [8701] by their special constructional features.... For instance, 

the propelling bases not covered by this heading [8701] incorporate robust 

elements...to carry the actuating equipment for the working tools. 

Tractors Suitable for Agricultural Use 

 Once a determination has been made that a particular unit is a tractor, the next 

question to ask is whether it is a tractor suitable for agricultural use. Subheadings 

8701.30.10 and 8701.90.10, HTSUS, provide for tractors suitable for agricultural use. 

The phrase “suitable for agricultural use” has been interpreted by the courts as requiring 

that a tractor be actually, practically, and commercially fit for such use. Suitability does 

not require that the tractor be principally used in agricultural pursuits, but there must be 

evidence of more than a casual, incidental, exceptional or possible use in this area. 

There must be evidence of substantial actual use in a recognized agricultural pursuit. 

U.S. v. F.W. Myers & Co., Inc., C.A.D 1097, 476 F.2d 1377 (1973); see also HQ ruling 

951506 of May 29, 1992. 

 What are those factors which weigh most heavily in favor of a finding of suitability 

for agricultural use? The following, in no particular order, should be consulted when 

one is looking to support a suitability claim: 

1. Sales literature showing the tractor's specifications. Do these 

specifications place the tractor in the same class or kind of tractor which 

has previously been ruled upon to be suitable for agricultural use, either in 

the Master Tractor Index or in later rulings? One thing that should be kept 

in mind when referring to any list like the MTI or the HTSUS list of rulings 

is that many tractor manufacturers make more than one version of the 

same tractor model. A special application (SA) version of a tractor may be 

the same size and have the same outward appearance as the basic 

model but be modified in such a way that it is no longer classifiable like the 

standard tractor from which it is derived. This is not to suggest that any 

additional prefixes tacked onto the base model designation, or differing 

slightly from it, are going to result in a different classification - only that it 

may warrant further inquiry. Oftentimes, a different or additional number 

or letter prefix or suffix to the base model designates nothing more than 

the model year, the country of origin, a feature like four-wheel drive, or an 

insignificant engineering change that would not affect the classification. 

2. Warranty information and product end use certificates showing actual use 

in recognized agricultural end pursuits such as land clearing, soil 

conservation, site preparation, irrigation, land reclamation, logging, and 

general agricultural. 

3. What division of a company is marketing the tractor to what class of 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

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purchaser? If more than one division is involved, what are the combined 

sales to end users identified as agricultural? 

4. Is it commercially realistic to sell the model under consideration to 

agricultural end users? Is there a competing model which does not sell to 

the agricultural market and why? 

5. The advertising material and marketing approach, by its very nature, 

should show agricultural intent. The product may be shown in use with 

recognizable agricultural tools such as spreaders, rakes, harrows, plows, 

etc. 

6. When required to be demonstrated, agricultural use must be substantial 

and not merely casual or accidental. This may prove to be problematical 

since there is no hard and fast rule as to what constitutes a substantial 

use. Suffice it to say that the amount should be more than just a few. 

 See HQ ruling 951043 of May 15, 1992 for a good illustration of the process 

involved in determining whether a tractor is suitable for agricultural use. 

MACHINERY OF HEADINGS 8429 AND 8430 

 At this point we will now examine the machinery of headings 8429 and 8430 as a 

backdrop to contrasting them with the tractors of Chapter 87 in the next section of this 

publication. 

 The machines of heading 8429 are all self-propelled earth digging, excavating or 

compacting machines which are explicitly cited in the heading. These are bulldozers, 

angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel 

loaders, tamping machines and road rollers. Because of apparent visual similarities, it 

sometimes happens that certain machines of this heading are frequently confused with 

the tractors of Chapter 87. 

 The machinery of heading 8430 covers machinery, other than the machinery of 

headings 8429 and 8432, for attacking the earth's crust or for preparing or compacting 

the terrain. It also includes pile-drivers, pile-extractors, snow-ploughs and snowblowers. The ENs for this heading, as they relate to self-propelled and multi-function 

machines, also apply to the machinery of heading 8429. 

 Excavating machines which are fitted on wagons and trucks of a kind which 

impart the essential character of railway rolling stock are generally classified in heading 

8604 as railway maintenance or service vehicles. Railroad ballast excavators-screening 

machines are often mounted on wagons and trucks meeting this condition. However, 

excavating machines and the like mounted on trucks or platforms which do not conform 

to the specifications of true rolling stock are not classified in Chapter 86 but remain in 

heading 8430. 

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Certain working parts, for example, leveling blades or dozer blades, of the 

machines of these headings may be mounted on tractors. Such working parts or tools 

are subsidiary equipment for occasional work. Generally, they are relatively light and 

can be mounted or changed at the work site by the user. These working tools remain in 

heading 8430 provided they constitute machinery of the heading or in heading 8431 if 

they are parts of those machines, even if presented with the tractor. The tractor itself, of 

course, is classified separately in heading 8701. 

 However, headings 8429 and 8430 cover self-propelled machines in which the 

propelling base, the operating controls, the working tools and their actuating equipment 

are especially designed for fitting together to form an integral mechanical unit. It is 

sometimes difficult to distinguish the machinery of these headings from the vehicles of 

heading 8701. HQ ruling 955502, of March 31, 1994 cited the ENs to heading 8701 to 

rule certain tractor-backhoe-loaders out of heading 8701 and into heading 8429, as 

follows: 

Relevant ENS at p. 1424, state that heading 87.01 does not cover 

propelling bases specially designed, constructed or reinforced to form an 

integral part of a machine performing a function such as lifting, excavating, 

levelling, etc., even if the propelling base uses traction or propulsion for 

the execution of this function. The ENS continue on p. 1425, under the 

heading TRACTORS FITTED WITH OTHER MACHINERY, ‘As a general 

rule, propelling bases forming an integral part of a machine designed for 

handling, excavating, etc., can be distinguished from the tractors of 

[heading 87.01] by their special constructional features (shape, chassis, 

means of locomotion, etc.). For propelling bases of the tractor type, 

various technical features relating essentially to the structure of the 

complete unit and to equipment specially designed for functions other than 

hauling or pushing should be taken into consideration. For instance, the 

propelling bases not covered by [heading 87.01] incorporate robust 

elements (such as supporting blocks, plates or beams, platforms for 

swiveling cranes) forming a part of or fixed, generally by welding, to the 

chassis body framework to carry the actuating equipment for the working 

tools.’ 

 Propelling bases resembling tractors, but which are specially designed, 

constructed or reinforced to form an integral part of a machine performing one of the 

functions mentioned in headings 8429 or 8430 remain in these headings as incomplete 

machines having the essential features of complete machines of the same kind. 

Propelling bases potentially classifiable in headings 8425 to 8430, because they can be 

equipped with several different working parts, are classified according to Note 3 to 

Section XVI (multi-function machines or composite machines) or by GRI 3(c), last 

occurring tariff number if no specific function of those headings prevails. A more 

detailed description of design characteristics as they help determine the classification of 

these machines vis-a-vis tractors follows below. 

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TRACTOR OR MACHINE? 

 One of the continuing difficulties that a classifier faces who handles vehicles in 

Chapter 87 and/or machinery in Chapter 84 is the challenge of distinguishing the 

oftentimes similar-looking (and sometimes similar performing) breeds of equipment that 

are frequently mistaken for each other. This gray area has long been a source of 

confusion when attempting to classify this merchandise. In September 1979, the 

Customs Information Exchange published a Form 35 information issuance, which dealt 

essentially with the design characteristics which help to differentiate a tractor from a 

tractor-like machine. 

 Put very simply, tractors are versatile vehicles, which feature speed of 

interchangeability of working tools as a major characteristic, while tractor-like machines 

are designed exclusively for a particular function or group of related functions. Quite 

clearly, there would be no problem distinguishing between a mechanical shovel with a 

360 degree revolving superstructure and a typical agricultural tractor. The difficulty, of 

course, arises when attempting to distinguish between similar looking tractor-like 

propelling bases which might be encountered when comparing a front-end shovel 

loader and a tractor fitted with a loader. It is not enough to say that an article apparently 

meets the definition of a tractor contained in the legal notes. It must be shown how and 

why that is so or, in the case of the negative, how and why an article meets the 

description of a machine of Chapter 84. The CIE Form 35 contained a list of questions, 

which still have validity when addressing that issue. For this reason, they are set forth 

as follows: 

1. Does the unit meet the definition of a tractor - a wheeled or tracked vehicle 

constructed essentially for hauling or pushing another vehicle, appliance or 

load? Is it known as a tractor? By what name or names may the unit be 

known? 

2. Is the unit marketed and sold as a tractor? In contrast, it is sold for the 

primary purpose of moving and lifting earth, minerals and ores? If 

appropriate, what is the meaning of any prefix and/or suffix to the model 

number? What specifically are the structural and design differences 

between the original model and the model under consideration? 

3. Does the sales literature refer to it as a tractor or does it suggest it is more 

than a tractor? Sales literature will be needed as well as any other 

documentation which can show the model's uses, dimensions, tire sizes, 

horsepower, transmission, attachments, options, etc. 

4. Is it used as a tractor in the country of exportation or other countries? 

What are the uses of the vehicle, including any applications in land 

reclamation, contour plowing, irrigation work, farm pond development, and 

land clearing activities? 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

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5. Is it suitable for agricultural use? Is it actually, practically and commercially 

fit for agricultural use? Is that use substantial actual use in agricultural 

pursuits? The importer should submit any supporting documentation. 

6. Is the unit of the same class or kind of tractor as listed on the MTI or other 

list? 

7. If the answer to number 6 is “no,” to what class or kind of vehicle does it 

belong? In a given case, is it in its own class? 

8. Are all the accessories, loader and bucket, for example, interchangeable 

on the propelling base? Are they readily removable by the operator in a 

relatively short time? 

9. Are the accessories and working tools permanently attached? Do you 

have an integrated unit put together to answer to a particular application or 

group of associated applications? 

10. Is the unit, when stripped of all its accessories and working tools, 

considered to be a tractor, an excavator, a bulldozer, a loader, an 

automotive chassis, an unfinished special purpose vehicle, a self-propelled 

works truck or platform tractor, or some other lifting, handling, loading or 

unloading machinery? 

11. When the accessories and working tools are removed, is the propelling 

base which remains an operational vehicle capable of adapting to such 

attachments as spreaders, plows and harvesting machines? 

12. Do the design features of the unit include any of the characteristics listed 

on the next page? These features are associated with excavators, 

bulldozers and loaders. 

13. Are sales figures available for each model, sorted by marketing division 

(agricultural, industrial, or both) since production began? Also requested 

would be the totals with regard to intended use as indicated in writing to the 

dealer at the time of purchase. If a unit is said to be suitable for agricultural 

use but there have been no sales for such use, what are the reasons for 

this situation? 

14. Can affidavits of actual use and state sales tax exemption forms be 

obtained from end users if necessary? 

 The CIE Form 35 also included a section on the design characteristics of 

excavators, bulldozers and loaders, the machines most closely related to the typical 

tractor design. Some of those listed characteristics are somewhat out of date and have 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

been modified for this publication. Generally, these machines are purposely built for the 

primary function of moving and lifting earth, minerals and ores. Here are the design 

characteristics that these machines share in common, to a greater or lesser degree: 

1. They are constructed from the ground up; that is, they are designed 

exclusively for a specific application or group of closely related 

applications. 

2. These units usually have a brawny, heavy frame designed to absorb and 

withstand the constant stress and shock of high production digging and 

loading. The units are usually low profile, with low subframe posts for that 

purpose. Because of the low profile look, these units may incorporate a 

heavy belly pan to protect the oil pan from being damaged from rocks and 

debris over which these units habitually drag. 

3. They are built with heavy supporting blocks, plates and beams. Front-end 

shovel loaders have a special subframe known as a loader tower, which 

resists shock and loading stresses and protects the lift cylinders and lines 

4. Crawler variety machines are apt to have longer tracks to increase the 

stability of the base. 

5. The working tools of these machines, for example, loaders and bulldozer 

blades, are permanently attached. These tools are bolted into place and 

are not easily removed. Therefore, they do not provide a high speed of 

interchangeability that is required of a tractor in agricultural use. Integrated 

tool carriers, usually classified in heading 8429, HTSUS, have a variety of 

interchangeable attachments but the lifting arms are permanently in place. 

6. These units have built-in controls, usually right on the dashboard, and are 

there for the specific purpose of accomplishing the machine's function. 

There is no power take-off involved; the hydraulics operate directly from 

the machine's engine. 

7. Loaders have an automatic kick-out device (stop operating feature) which 

is usually adjustable up to full lift height. 

8. Certain excavators have a platform for a swiveling crane (slewing ring). 

9. Most heavy-duty machinery will have counterweights and counterbalancing 

to assure optimal machine performance. Without this feature operation 

would be very unstable at best. 

10. These machines are not readily adaptable to other types of attachments 

such as seed spreaders, harvesting machines and plows. Only tractors 

have such versatility designed-in. 

17
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

11. Industrial machines have special gearing to allow for back and forth work at 

roughly the same speed. For example, they allow for instantaneous 

button-operated forward and reverse at the same selected gear. They 

incorporate specialized transmissions to allow for the frequent changes in 

load and direction. Hydraulic clutches and torque converters are now 

common features of both tractors and machines. 

PARTS 

The classification of parts of tractors and machines provides a challenge equal 

to, if not surpassing, that of classifying the whole goods themselves. Close attention 

must be paid to the various legal notes and Explanatory Notes as they lay out 

classification guidelines and directions. The process is complicated further because 

parts for tractors are provided for in Section XVII while parts for machines are found in 

Section XVI and there are differences in the classification guidelines for the two 

sections, which can be quite challenging. 

The legal notes to Section XVII, wherein heading 8701 is found, as part of 

Chapter 87, cover the classification of the parts of the tractors of heading 8701. 

Generally, tractor parts are classified in heading 8708, which provides for parts and 

accessories of the motor vehicles of headings 8701 to 8705. We say “generally” 

because not every thing that is a part of a tractor is classified as a part, for tariff 

purposes. 

Section XVII legal notes 2 and 3 are important starting points for the classification 

of the parts of heading 8701: 

2. The expressions “parts” and “parts and accessories” do not apply to 

the following articles, whether or not they are identifiable as for the 

goods of this section: 

(a) Joints, washers or the like of any material (classified according to 

their constituent material or in heading 8484) or other articles of 

vulcanized rubber other than hard rubber (heading 4016) 

(b) Parts of general use, as defined in note 2 to section XV, of base 

metal (section XV) or similar goods of plastics (chapter 39) 

(c) Articles of chapter 82 (tools) 

(d) Articles of heading 8306 

(e) Machines or apparatus of headings 8401 to 8479, or parts thereof 

articles of heading 8481 or 8482 or, provided they constitute 

integral parts of engines or motors, articles of heading 8483 

18
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

(f) Electrical machinery or equipment (chapter 85) 

(g) Articles of chapter 90 

(h) Articles of chapter 91 

(ij) Arms (chapter 93) 

 

(k) Lamps or lighting fittings of heading 9405 or 

(l) Brushes of a kind used as parts of vehicles (heading 9603). 

3. References in chapters 86 to 88 to “parts” or “accessories” do not 

apply to parts or accessories which are not suitable for use solely or 

principally with the articles of those chapters. A part or accessory 

which answers to a description in two or more of the headings of those 

chapters is to be classified under that heading which corresponds to 

the principal use of that part or accessory. 

Section XVII note 2 lays out a listing of exclusions - those goods which are not to 

be classified as a part or accessory within any such headings in the section. Very 

simply, if an article is found among this list of exclusions, then it cannot be classified in 

Section XVII. For example, if a component part of a tractor is a part of general use as 

defined in Note 2 to Section XV, then it is excluded from classification in heading 8708 

for our purposes by Section XVII Note 2(b). See HQ ruling 954932 of November 12, 

1993, for an example of such an exclusion. 

Section XVII note 3 provides that for parts and accessories to be classified as 

such in Section XVII they must be suitable for use solely or principally with the articles 

of the section. If, for example, brakes which are imported for use with a certain tractor 

may sometimes be used in certain machinery of Section XVI, then those brakes must 

be principally used in the tractors of heading 8701 in order to be classified in heading 

8708. This gets a little more complicated but we’ll cover that complication below when 

we discuss machinery parts. 

The General Rules of Interpretation (GRIs) also play a critical role in the 

classification of tractor parts as well. Thus, if an article is more specifically provided 

elsewhere than as a part in heading 8708, by virtue of the GRIs, then it will be classified 

in the more specific heading, despite the fact that it is not among the exclusions of 

Section XVII Note 2 and is suitable for use solely or principally with the goods of Section 

XVII within the strictures of Section XVII Note 3. For example, seats suitable for use 

solely or principally with tractors are classified in heading 9401 because that heading, 

which provides for seats, is more specific than heading 8708, which is a parts provision. 

The language of heading 9401 is more exclusive than the language of heading 8708, 

hence more difficult to satisfy and therefore more specific. 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

The Explanatory Notes reiterate the process just outlined and provide ample 

specific guidance on product coverage as well: 

(III) PARTS AND ACCESSORIES 

It should, however, be noted that these headings [of Section XVII] 

apply only to those parts or accessories which comply with all three of 

the following conditions : 

 (a) They must not be excluded by the terms of Note 2 to this 

Section.... 

and (b) They must be suitable for use solely or principally with the 

articles of Chapters 86 to 88.... 

and (c) They must not be more specifically included elsewhere in the 

Nomenclature.... 

 The ENs provide a partial listing of those goods more specifically provided 

elsewhere than as parts of Section XVII: 

(C) Parts and accessories covered more specifically elsewhere in 

the Nomenclature.

 Parts and accessories, even if identifiable as for the articles of this 

Section, are excluded if they are covered more specifically by 

another heading elsewhere in the Nomenclature, e.g. : 

 

1. Profile shapes of vulcanised rubber other than hard rubber, 

whether or not cut to length (heading 40.08). 

2. Transmission belts of vulcanised rubber (heading 40.10). 

3. Rubber tyres, interchangeable tyre treads, tyre flaps and inner 

tubes(headings 40.11 to 40.13). 

4. Tool bags of leather or of composition leather, of vulcanised fibre, 

etc. (heading 42.02). 

5. Bicycle or balloon nets (heading 56.08). 

6. Towing ropes (heading 56.09). 

7. Textile carpets (Chapter 57). 

8. Unframed safety glass consisting of toughened or laminated 

glass, whether or not shaped (heading 70.07). 

9. Rear-view mirrors (heading 70.09 or Chapter 90 - see the 

corresponding Explanatory Notes). 

10. Unframed glass for vehicle headlamps (heading 70.14) and, in 

general, the goods of Chapter 70. 

20
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

11. Flexible shafts for speed indicators, revolution counters, etc. 

(heading 84.83). 

12. Vehicle seats of heading 94.01. 

 Subject to the General Rules of Interpretation and the Additional U.S. Rule of 

Interpretation, the classification of parts of the machinery covered by this publication is 

governed, for the most part, by Note 2 to Section XVI: 

Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to 

chapter 85 [these notes list exclusions], parts of machines (not being 

parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be 

classified according to the following rules: 

(a) Parts which are goods included in any of the headings of chapters 84 

and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 

8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in 

their respective headings 

(b) Other parts, if suitable for use solely or principally with a particular 

kind of machine, or with a number of machines of the same heading 

(including a machine of heading 8479 or 8543) are to be classified 

with the machines of that kind or in heading 8409, 8431, 8448, 8466, 

8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts 

which are equally suitable for use principally with the goods of 

headings 8517 and 8525 to 8528 are to be classified in heading 8517 

(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 

8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in 

heading 8485 or 8548. 

 The first category of parts includes those parts specifically provided for in the 

headings in Chapters 84 or 85 and thereby classified therein. (See General 

Explanatory Note II to Section XVI on Parts). Thus, for example, pumps and 

compressors are provided for by name in headings 8413 and 8414, respectively. 

 The second category of parts, covered by Section Note 2(b), covers those parts 

which may have general use with various machines but can be recognized as being 

parts of a particular machine or group of machines of the same heading by virtue of 

being suitable for use solely or principally with the machine(s) in question. Most of the 

headings of Section XVI provide for “parts thereof” of the machinery in those headings. 

By this rule, if a part is suitable for use solely or principally with a particular kind of 

machine or a number of machines of the same heading, then it is classified under the 

parts thereof provision(s). However, as the General Explanatory Note on Parts states, 

there are separate parts headings for machines of related headings. Thus, for example, 

parts suitable for use solely or principally with the engines of headings 8407 and 8408 

21
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

are provided for in heading 8409 while the parts of the machinery of headings 8425 to 

8430 are provided for in heading 8431. 

 The third category of parts, covered by Section Note 2(c), are those which have 

general use in machines but are not suitable for use solely or principally with a particular 

machine or group of related machines. Such parts are to be classified in the parts 

group headings cited in the Note if they are not suitable for sole or principal use with a 

particular machine or a number of machines of the same heading but are suitable for 

sole or principal use with the machines of more than one heading in one of the parts 

groups cited in the Note or, failing that, in heading 8485 or 8548. For example, a fuel 

tank which is principally used on several machines of headings 8429 and 8430, with 

neither heading providing the principal use, would still be classified in heading 8431. 

However, a fuel tank which may be used in the machinery of headings 8429, 8432, and 

8436 would be classified in heading 8485 if not principally used in any one of the 

machines or headings cited. 

 In earlier editions of this publication, seats principally used in the machinery of 

Section XVI were NOT classified in heading 9401 as were the seats principally used on 

the tractors of heading 8701, relative specificity notwithstanding. This was so because 

of a reading of the language of Section XVI Note 2 which is no longer followed. In 

Headquarters ruling 954853 of November 22, 1993, Customs had found that Section 

XVI Note 2 was special language which governs the classification of the parts of Section 

XVI to the exclusion of provisions which might require otherwise and had thus 

concluded that in classifying the parts of Section XVI, there was no need to examine 

Additional U.S. Rule of Interpretation 1(c), which generally applies to the classification of 

parts in the HTSUS. It is now Customs position that the language of Section XVI, Note 

2 only applies where competing provisions are within Section XVI. Therefore, in the 

case of seats, since one of the competing provisions, heading 9401, is outside Section 

XVI, Note 2 of that section does not provide special language or context which 

supercedes Additional U. S. Rule of Interpretation 1(c). Since heading 9401 covers all 

seats, with the exception of seats of heading 9402, and is an unlmited eo nomine 

provision, it is a more specific provision for purposes of Additional U.S. Rule of 

Interpretation 1(c) than a provision for “parts” of a particular machine or machines. 

Seats for fork-lift trucks, for example, are thus classified in heading 9401 and not 

heading 8431. See HQ ruling 966854. 

 The classification of the parts of the vehicles and machines of this publication is 

to be approached cautiously and strictly guided by the section and chapter notes and 

the appropriate ENs. As a helpful guide we are including below a list of some of the 

provisions where the more common of the parts of these vehicles and machines are 

classified. Please note that this list is advisory only and does not reflect the official 

Customs position on how all parts thus identified should be classified. 

Description HTSUS

22
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

Air conditioners 8415 

Alternators, spark plugs & other starting equipment 8511 

Batteries, electric storage-type 8507 

Bearings, ball or roller type 8482 

Bearings, housed or plain shaft type 8483 

Belts, rubber 4010 

Bolts, nuts, pins, rivets & other steel fasteners 7318 

Cable, harnesses & wiring, electrical 8544 

Cable, non-electric, of steel 7312 a 

Camshafts, crankshafts & other transmission shafts 8483 b 

Chain, steel 7315 

 b Clutches (including PTO's), flywheels & pulleys 8483

Conveyors, hoists, winches & loading machinery 8428 

Electrical fuses, relays & switches 8536 

Electrical resistors 8533 

Electrical transformers 8504 

Fans, blowers & compressors (incl. turbochargers) 8414 

Filters 8421 

Flywheels 8483 b 

Gauges for measuring liquids or gases 9026 

Gaskets, washers & other seals of cork 4504 

Gaskets, washers & other seals of paper 4823 

Gaskets, washers & other seals of plastic 3926 

Gaskets, washers & other seals of rubber 4016 

Gasket kits with gaskets of dissimilar composition 8484 

Gears, gearing, gear boxes & other speed changers 8483 b

Generators 8511 

Hinges & other fittings & mountings of base metal 8302 

Horns & other sound or visual signaling equipment 8512 

Hoses, rubber 4009 

Knives & cutting blades for machinery 8208 

Motors, electric 8501 

Motors, hydraulic or pneumatic (incl. cylinders) 8412 b Pulleys 8483

Seats & other furniture 9401 

Snowblowers 8430 

Springs, steel 7320 

Thermostats 9032 

Tires 4011 

Tool kits consisting of different handtools 8205 

Valves 8481 

Windshield/window safety glass 7007 

a

 If the cables assume the character of articles of another heading they are classified 

as a part of the article they control. See HQ ruling 953111 of January 4, 1993. 

23
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

b

 If these are suitable for use solely or principally in the vehicles of Chapter 87 

vehicles and are integral parts of engines, they are classifiable in heading 8483; if 

not integral parts of engines, then they are classifiable in heading 8708. See 

Section XVII Note 2 (e). 

LIST OF TRACTOR RULINGS {PRIVATE }UNDER THE HTSUS 

AS OF APRIL, 2000 

This section lists rulings dealing with tractors issued by 

Headquarters and New York since the inception of the HTSUS. The listing is by make 

and model and identifies the classification, the type of tractor (AGR = suitable for 

agricultural use; OTH = other tractors and PED = pedestrian controlled tractors), the 

pertinent ruling number and any appropriate remarks.

MAKE MODEL HTSUS # TYPE RULING REMARKS

AGCO ALLIS 8775 8701.90.1040 AGR C86743 

AGCO ALLIS 8785 8701.90.1045 AGR C86745 

AGCO ALLIS 9735 8701.90.1050 AGR C86567 

AGCO ALLIS 9745 8701.90.1055 AGR C86668 

AGRALE 4100 8701.90.10 AGR 846057 

AGRALE 4300 8701.90.10 AGR 846057 

BCS AMERICA 201 8701.10.0000 PED 874510 

BCS AMERICA 203 8701.10.0000 PED 874510 

BCS AMERICA 205 8701.10.0000 PED 874510 

BCS AMERICA 602 8701.10.0000 PED 874510 

BCS AMERICA 605 8701.10.0000 PED 874510 

BCS AMERICA 715 8701.10.0000 PED 874510 

BCS AMERICA 725 8701.10.0000 PED 874510 

BCS AMERICA 737 8701.10.0000 PED 874510 

BOMBARDIER BM50 8701.90.1035 AGR 845337 UTILITY TRACTOR 

BOMBARDIER BR400 8701.30.5045 OTH 845337 SNOW 

GROOMING TRACTOR 

BOMBARDIER SK252 8701.30.50 OTH 845337 SNOW 

GROOMING TRACTOR BOMBARDIER SW48 8701.30.5015 OTH 845337

 SIDEWALK/SNOWPLOW TRACTOR 

CARRARO N/A 8701.90.10 AGR 954000 USED WITH TREE 

SHAKER 

CATERPILLAR 35 8701.30.1045 AGR B87382 

CATERPILLAR 45 8701.30.1045 AGR B87382 

CATERPILLAR 55 8701.30.1045 AGR B87382 

CATERPILLAR 65D 8701.30.1045 AGR B87382 

CATERPILLAR 75D 8701.30.1060 AGR B87382 

CATERPILLAR 85D 8701.30.1075 AGR B87382 

CATERPILLAR 508 8701.90.1001 AGR 081641 LOG SKIDDER 

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Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

25

CATERPILLAR 515 8701.90.1001 AGR B87382 

CATERPILLAR 518 8701.90.1001 AGR 873017 

CATERPILLAR 518 8701.90.1001 AGR 081641 

CATERPILLAR 525 8701.90.1001 AGR B87382 

CATERPILLAR 527 8701.90.1001 AGR B87382 

CATERPILLAR 776D 8701.90.5025 OTH B87382 

CATERPILLAR 784B 8701.90.5025 OTH B87382 

CATERPILLAR 814F 8701.90.5015 OTH B87382 

CATERPILLAR 824G 8701.90.5020 OTH B87382 

CATERPILLAR 834B 8701.90.5020 OTH B87382 

CATERPILLAR D3C 8701.30.1015 AGR 873017 

CATERPILLAR D3C 8701.30.1015 AGR B87382 

CATERPILLAR D4C 8701.30.1015 AGR 873017 

CATERPILLAR D4C 8701.30.1015 AGR B87382 

CATERPILLAR D4H 8701.30.1015 AGR 873017 

CATERPILLAR D4HTSK 8701.30.1015 AGR B87382 LOG SKIDDER 

CATERPILLAR D5C 8701.30.1015 AGR B87382 

CATERPILLAR D5H 8701.30.1015 AGR 873017 

CATERPILLAR D5M 8701.30.1015 AGR B87382 

CATERPILLAR D6D 8701.30.1015 AGR 873017 

CATERPILLAR D6G 8701.30.1030 AGR B87382 

CATERPILLAR D6H 8701.30.1045 AGR 873017 

CATERPILLAR D6M 8701.30.1030 AGR B87382 

CATERPILLAR D6R 8701.30.1045 AGR B87382 

CATERPILLAR D7G 8701.30.1045 AGR 873017 

CATERPILLAR D7G 8701.30.1045 AGR B87382 

CATERPILLAR D7H 8701.30.1045 AGR 873017 

CATERPILLAR D7R 8701.30.1045 AGR B87382 

CATERPILLAR D8L 8701.30.5060 OTH 873017 

CATERPILLAR D8R 8701.30.5060 OTH B87382 

CATERPILLAR D9R 8701.30.5075 OTH B87382 

CATERPILLAR D10R 8701.30.5075 OTH B87382 

CATERPILLAR D11R 8701.30.5075 AGR B87382 

CATERPILLAR D3CLGP 8701.30.1015 AGR B87382 LOW GROUND 

PRESSURE 

CATERPILLAR D3CXL 8701.30.1015 AGR B87382 

CATERPILLAR D4CLGP 8701.30.1015 AGR B87382 LOW GROUND 

PRESSURE 

CATERPILLAR D4CXL 8701.30.1015 AGR B87382 

CATERPILLAR D5CLGP 8701.30.1015 AGR B87382 LOW GROUND 

PRESSURE 

CATERPILLAR D5CXL 8701.30.1015 AGR B87382 

CATERPILLAR D5MLGP 8701.30.1015 AGR B87382 LOW GROUND 

PRESSURE 

CATERPILLAR D5HLGP 8701.30.1015 AGR 873017 

CATERPILLAR D6HLGP 8701.30.1045 AGR 873017 

CATERPILLAR D6HWDA 8701.30.5045 OTH 873017 WASTE DISPOSAL 

CATERPILLAR D6MLGP 8701.30.1030 AGR B87382 LOW GROUND 

PRESSURE 

CATERPILLAR D6MWHA 8701.30.5030 OTH B87382 WASTE 

HANDLING 

CATERPILLAR D6RLGP 8701.30.1045 AGR B87382 LOW GROUND 

PRESSURE 

CATERPILLAR D6RWHA 8701.30.5045 OTH B87382 WASTE 

HANDLING 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

26

CATERPILLAR D6RXL 8701.30.1045 AGR B87382 

CATERPILLAR D6RXR 8701.30.1045 AGR B87382 

CATERPILLAR D7HWDA 8701.30.5045 OTH 873017 WASTE DISPOSAL 

CATERPILLAR D7RLGP 8701.30.1045 AGR B87382 LOW GROUND 

PRESSURE 

CATERPILLAR D7RWHA 8701.30.5045 OTH B87382 WASTE 

HANDLING 

CATERPILLAR D7RXR 8701.30.1045 AGR B87382 

CATERPILLAR D8RWHA 8701.30.5060 OTH B87382 WASTE 

HANDLING 

CATERPILLAR D9RWHA 8701.30.5075 OTH B87382 

CATERPILLAR D10RWHA 8701.30.5030 OTH B87382 

DEERE & CO 210 8701.90.1005 AGR 846116 

DEERE & CO 212 8701.90.1005 AGR 846116 

DEERE & CO 214 8701.90.1005 AGR 846116 

DEERE & CO 216 8701.90.1005 AGR 846116 

DEERE & CO 240 8701.90.1005 AGR 846116 

DEERE & CO 260 8701.90.1005 AGR 846116 

DEERE & CO 265 8701.90.1005 AGR 846116 

DEERE & CO 285 8701.90.1005 AGR 846116 

DEERE & CO 316 8701.90.1005 AGR 846116 

DEERE & CO 318 8701.90.1005 AGR 846116 

DEERE & CO 322 8701.90.1005 AGR 846116 

DEERE & CO 330 8701.90.1005 AGR 846116 

DEERE & CO 332 8701.90.1005 AGR 846116 

DEERE & CO 420 8701.90.1010 AGR 846116 

DEERE & CO 430 8701.90.1010 AGR 846116 

DEERE & CO 550 8701.90.1015 AGR 846116 

DEERE & CO 650 8701.90.1005 AGR 846116 

DEERE & CO 655 8701.90.1005 AGR 846116 

DEERE & CO 670 8701.90.1005 AGR 846116 

DEERE & CO 750 8701.90.1005 AGR 846116 

DEERE & CO 755 8701.90.1005 AGR 846116 

DEERE & CO 770 8701.90.1010 AGR 846116 

DEERE & CO 840 8701.90.1015 AGR 846116 

DEERE & CO 855 8701.90.1005 AGR 846116 

DEERE & CO 870 8701.90.1010 AGR 846116 

DEERE & CO 930 8701.90.1030 AGR 846116 

DEERE & CO 940 8701.90.1015 AGR 846116 

DEERE & CO 970 8701.90.1015 AGR 846116 

DEERE & CO 995 8701.90.1010 AGR 846116 

DEERE & CO 1040 8701.90.1030 AGR 846116 

DEERE & CO 1070 8701.90.1015 AGR 846116 

DEERE & CO 1130 8701.90.1030 AGR 846116 

DEERE & CO 1140 8701.90.1030 AGR 846116 

DEERE & CO 1450 8701.90.1030 AGR 846116 

DEERE & CO 1630 8701.90.1030 AGR 846116 

DEERE & CO 1640 8701.90.1030 AGR 846116 

DEERE & CO 1650 8701.90.1030 AGR 846116 

DEERE & CO 2030 8701.90.1035 AGR 846116 

DEERE & CO 2120 8701.90.1035 AGR 846116 

DEERE & CO 2130 8701.90.1035 AGR 846116 

DEERE & CO 2140 8701.90.1035 AGR 846116 

DEERE & CO 2150 8701.90.1030 AGR 846116 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

27

DEERE & CO 2155 8701.90.1030 AGR 846116 

DEERE & CO 2250 8701.90.1030 AGR 846116 

DEERE & CO 2350 8701.90.1030 AGR 846116 

DEERE & CO 2355 8701.90.1030 AGR 846116 

DEERE & CO 2550 8701.90.1035 AGR 846116 

DEERE & CO 2555 8701.90.1035 AGR 846116 

DEERE & CO 2640 8701.90.1035 AGR 846116 

DEERE & CO 2750 8701.90.1035 AGR 846116 

DEERE & CO 2755 8701.90.1035 AGR 846116 

DEERE & CO 2855 8701.90.1040 AGR 846116 

DEERE & CO 2950 8701.90.1040 AGR 846116 

DEERE & CO 2955 8701.90.1040 AGR 846116 

DEERE & CO 3040 8701.90.1035 AGR 846116 

DEERE & CO 3055 8701.90.1040 AGR 866268 

DEERE & CO 3120 8701.90.1040 AGR 846116 

DEERE & CO 3130 8701.90.1040 AGR 846116 

DEERE & CO 3140 8701.90.1040 AGR 846116 

DEERE & CO 3150 8701.90.1040 AGR 846116 

DEERE & CO 3155 8701.90.1040 AGR 846116 

DEERE & CO 3255 8701.90.1045 AGR 866268 

DEERE & CO 4040 8701.90.1040 AGR 846116 

DEERE & CO 4050 8701.90.1045 AGR 846116 

DEERE & CO 4240 8701.90.1045 AGR 846116 

DEERE & CO 4250 8701.90.1050 AGR 846116 

DEERE & CO 4440 8701.90.1050 AGR 846116 

DEERE & CO 4450 8701.90.1055 AGR 846116 

DEERE & CO 4640 8701.90.1055 AGR 846116 

DEERE & CO 4650 8701.90.1060 AGR 846116 

DEERE & CO 4840 8701.90.1065 AGR 846116 

DEERE & CO 4850 8701.90.1065 AGR 846116 

DEERE & CO 8430 8701.90.1060 AGR 846116 

DEERE & CO 8560 8701.90.1065 AGR 846116 

DEERE & CO 8630 8701.90.1065 AGR 846116 

DEERE & CO 8760 8701.90.1065 AGR 846116 

DEERE & CO 8960 8701.90.1065 AGR 846116 

FENDT 380 8701.90.1040 AGR 811315 USED WITH TREE 

SHAKER 

FIATALLIS FD 9 8701.30.1015 AGR 896280 ALSO 053359 

FIATALLIS FD 14C 8701.30.1050 AGR 896280 ALSO 056714 

FORD 9030 8701.90.1045 AGR 854825 

FORD NEW HOLLAND 250C 8701.90.1030 AGR 860083 L.A. DISTRICT 

RULING 

FORD NEW HOLLAND 250C 8701.90.1030 AGR 891545 ALSO 860083 

FORD NEW HOLLAND 260C 8701.90.1030 AGR 860083 L.A. DISTRICT 

RULING 

FORD NEW HOLLAND 260C 8701.90.1030 AGR 891545 ALSO 860083 

FORD NEW HOLLAND 345C 8701.90.1030 AGR 860083 L.A. DISTRICT 

RULING 

FORD NEW HOLLAND 345D 8701.90.1030 AGR 891545 LOADER IS 8428 

FORD NEW HOLLAND 445C 8701.90.1030 AGR 860083 L.A. DISTRICT 

RULING 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

28

FORD NEW HOLLAND 445D 8701.90.1030 AGR 891545 LOADER IS 8428 

FORD NEW HOLLAND 545C 8701.90.1030 AGR 860083 L.A. DISTRICT 

RULING 

FORD NEW HOLLAND 545D 8701.90.1030 AGR 891545 LOADER IS 8428 

FORD NEW HOLLAND 1215 8701.90.1005 AGR 891545 

FORD NEW HOLLAND 1220 8701.90.1005 AGR 891545 

FORD NEW HOLLAND 1320 8701.90.1005 AGR 891545 

FORD NEW HOLLAND 1520 8701.90.1005 AGR 891545 

FORD NEW HOLLAND 1620 8701.90.1010 AGR 891545 

FORD NEW HOLLAND 1715 8701.90.1010 AGR 891545 

FORD NEW HOLLAND 1720 8701.90.1010 AGR 891545 

FORD NEW HOLLAND 1920 8701.90.1010 AGR 891545 

FORD NEW HOLLAND 2120 8701.90.1015 AGR 891545 

FORD NEW HOLLAND 3415 8701.90.1015 AGR 891545 

FORD NEW HOLLAND 3230 8701.90.10 AGR 951043 SUIT. FOR USE 

DISCUSSED 

FORD NEW HOLLAND 3230 8701.90.1015 AGR 891545 ALSO 951043 

FORD NEW HOLLAND 3430 8701.90.1015 AGR 891545 

FORD NEW HOLLAND 3830 8701.90.1030 AGR 891545 

FORD NEW HOLLAND 3930 8701.90.1030 AGR 891545 

FORD NEW HOLLAND 4030 8701.90.1030 AGR 891545 

FORD NEW HOLLAND 4230 8701.90.1035 AGR 891545 

FORD NEW HOLLAND 4430 8701.90.1035 AGR 891545 

FORD NEW HOLLAND 4630 8701.90.10 AGR 951043 SUIT. FOR USE 

DISCUSSED 

FORD NEW HOLLAND 4630 8701.90.1030 AGR 891545 ALSO 951043 

FORD NEW HOLLAND 4830 8701.90.10 AGR 951043 SUIT. FOR USE 

DISCUSSED 

FORD NEW HOLLAND 4835 8701.90.1030 AGR 818306 

FORD NEW HOLLAND 5030 8701.90.1035 AGR 891545 

FORD NEW HOLLAND 5530 8701.90.1035 AGR 891545 

FORD NEW HOLLAND 5610 8701.90.1035 AGR 891545 

FORD NEW HOLLAND 5635 8701.90.1035 AGR 818306 

FORD NEW HOLLAND 5640 8701.90.1035 AGR 891545 

FORD NEW HOLLAND 6530 8701.90.1035 AGR 891545 

FORD NEW HOLLAND 6610 8701.90.10 AGR 951043 SUIT. FOR USE 

DISCUSSED 

FORD NEW HOLLAND 6610 8701.90.1035 AGR 891545 ALSO 951043 

FORD NEW HOLLAND 6635 8701.90.1035 AGR 818306 

FORD NEW HOLLAND 6640 8701.90.1035 AGR 891545 

FORD NEW HOLLAND 7365 8701.90.1040 AGR 818306 

FORD NEW HOLLAND 7530 8701.90.1040 AGR 891545 

FORD NEW HOLLAND 7610 8701.90.1040 AGR 891545 

FORD NEW HOLLAND 7740 8701.90.1040 AGR 891545 

FORD NEW HOLLAND 7810 8701.90.10 AGR 951043 SUIT. FOR USE 

DISCUSSED 

FORD NEW HOLLAND 7810 8701.90.1040 AGR 891545 ALSO 951043 

FORD NEW HOLLAND 7840 8701.90.1040 AGR 891545 

FORD NEW HOLLAND 8160 8701.90.1040 AGR 818306 

FORD NEW HOLLAND 8240 8701.90.1040 AGR 891545 

FORD NEW HOLLAND 8260 8701.90.1045 AGR 818306 

FORD NEW HOLLAND 8340 8701.90.1045 AGR 891545 

FORD NEW HOLLAND 8360 8701.90.1045 AGR 818306 

FORD NEW HOLLAND 8560 8701.90.1050 AGR 818306 

FORD NEW HOLLAND 8670 8701.90.1055 AGR 891545 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

29

FORD NEW HOLLAND 8770 8701.90.1055 AGR 891545 

FORD NEW HOLLAND 8870 8701.90.1065 AGR 891545 

FORD NEW HOLLAND 8970 8701.90.1065 AGR 891545 

FORD NEW HOLLAND 9030 8701.90.1045 AGR 891545 

FORD NEW HOLLAND 9280 8701.90.1070 AGR 891545 

FORD NEW HOLLAND 9480 8701.90.1070 AGR 891545 

FORD NEW HOLLAND 9680 8701.90.1070 AGR 891545 

FORD NEW HOLLAND 9880 8701.90.1070 AGR 891545 

FORD NEW HOLLAND CM222 8701.90.50 OTH 956372 

FORD NEW HOLLAND CM224 8701.90.50 OTH 956372 

FORD NEW HOLLAND CM272 8701.90.50 OTH 956372 

FORD NEW HOLLAND CM274 8701.90.50 OTH 956372 

FORD NEW HOLLAND GT65 8701.90.1005 AGR 896462 

FORD NEW HOLLAND GT75 8701.90.1005 AGR 896462 

FORD NEW HOLLAND GT85 8701.90.1005 AGR 896462 

FORD NEW HOLLAND GT95 8701.90.1005 AGR 896462 

FORMATIC 2 8701.30.5015 OTH 840723 SNOW GROOMER 

FORMATIC 4 8701.30.50 OTH 085424 TRAILER AS 

ACCESSORY 

HONDA H5103 8701.90.10 AGR 951506 

HONDA H6522 8701.90.10 AGR 951506 

HONDA H4514H 8901.90.50 OTH 957627 LAWN TRACTOR 

IOCHPE-MAXION 235/2N 8701.90.1030 AGR 892754 

IOCHPE-MAXION 275/2N 8701.90.1035 AGR 892754 

IOCHPE-MAXION 275/4N 8701.90.1035 AGR 892754 

IOCHPE-MAXION 265/2N 8701.90.1030 AGR 892754 

J.I. CASE 380 8701.90.1030 AGR 850866 

J.I. CASE 385 8701.90.1015 AGR 850866 

J.I. CASE 395 8701.90.1015 AGR 863895 

J.I. CASE 395 8701.90.1015 AGR 891546 ALSO 863895 

J.I. CASE 485 8701.90.1030 AGR 850866 

J.I. CASE 495 8701.90.1030 AGR 863895 

J.I. CASE 495 8701.90.1030 AGR 891546 ALSO 863895 

J.I. CASE 585 8701.90.1030 AGR 850866 

J.I. CASE 595 8701.90.1030 AGR 863895 

J.I. CASE 595 8701.90.1030 AGR 891546 ALSO 863895 

J.I. CASE 685 8701.90.1035 AGR 850866 

J.I. CASE 695 8701.90.1035 AGR 863895 

J.I. CASE 695 8701.90.1035 AGR 891546 ALSO 863895 

J.I. CASE 885 8701.90.1035 AGR 850866 

J.I. CASE 895 8701.90.1035 AGR 863895 

J.I. CASE 895 8701.90.1035 AGR 891546 ALSO 863895 

J.I. CASE 995 8701.90.1040 AGR 863895 

J.I. CASE 995 8701.90.1040 AGR 891546 ALSO 863895 

J.I. CASE 1120 8701.90.1005 AGR 891546 

J.I. CASE 1130 8701.90.1010 AGR 891546 

J.I. CASE 1140 8701.90.1010 AGR 891546 

J.I. CASE 1896 8701.90.1040 AGR 850866 

J.I. CASE 2096 8701.90.1045 AGR 850866 

J.I. CASE 2130 8701.90.1030 AGR 868761 

J.I. CASE 2140 8701.90.1030 AGR 868761 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

30

J.I. CASE 2150 8701.90.1035 AGR 868761 

J.I. CASE 3220 8701.90.1030 AGR 800458 FORMERLY 495 

J.I. CASE 3230 8701.90.1030 AGR 800458 FORMERLY 595 

J.I. CASE 4210 8701.90.1035 AGR 800458 FORMERLY 695 

J.I. CASE 4230 8701.90.1035 AGR 800458 FORMERLY 895 

J.I. CASE 4240 8701.90.1040 AGR 800458 FORMERLY 995 

J.I. CASE 5120 8701.90.1035 AGR 850866 

J.I. CASE 5130 8701.90.1040 AGR 850866 

J.I. CASE 5140 8701.90.1040 AGR 850866 

J.I. CASE 5220 8701.90.1040 AGR 891546 

J.I. CASE 5230 8701.90.1040 AGR 891546 

J.I. CASE 5240 8701.90.1045 AGR 891546 

J.I. CASE 5250 8701.90.1045 AGR 891546 

JONSERED IRON HORSE 8701.10.0000 PED 961255 PED. 

CONTROLLED TRACTOR 

KASSBOHRER PB110 8701.30.5015 OTH A87733 

KASSBOHRER PB160 8701.30.5030 OTH A87733 

KASSBOHRER PB220 8701.30.5045 OTH A87733 

KASSBOHRER PB230 8701.30.5045 OTH A87733 

KASSBOHRER PB280 8701.30.5060 OTH A87733 

KASSBOHRER PB300 8701.30.5060 OTH A87733 

KASSBOHRER PB330 8701.30.5060 OTH A87733 

KLAUSS-MAFFEI PTS1 8701.90.50 OTH 089995 PLANE 

TRANSPORT TRACTOR KLAUSS-MAFFEI PTS2 8701.90.50 OTH 089995

PLANE TRANSPORT TRACTOR 

KUBOTA B20 8701.90.1005 AGR 837888 MARUBENI 

AMERICAN 

KUBOTA L5450 8701.90.1030 AGR 837427 MARUBENI 

AMERICAN 

KUEPPER-WEISSER SX360 8701.90.5020 OTH A80253 

KUEPPER-WEISSER SX600 8701.90.5025 OTH A80253 

MASSEY-FERGUSON 30E 8701.90.10 AGR 951434 

MASSEY-FERGUSON 40E 8701.90.10 AGR 951434 

MASSEY-FERGUSON 50E 8701.90.10 AGR 951434 

MASSEY-FERGUSON 50EX 8701.90.10 AGR 951434 

MASSEY-FERGUSON 50H 8701.90.50 OTH 957033 MODIFIES 951434 

MASSEY-FERGUSON 50HX 8701.90.50 OTH 957033 MODIFIES 951434 

MASSEY-FERGUSON 60HX 8701.90.50 OTH 951434 

MASSEY-FERGUSON 231 8701.90.1015 AGR 833747 STAT ERROR IN 

ORIGINAL 

MASSEY-FERGUSON 231 8701.90.1015 AGR 895631 ALSO 833747 

MASSEY-FERGUSON 240 8701.90.1015 AGR 895631 ALSO 800403 

MASSEY-FERGUSON 253 8701.90.1030 AGR 895631 ALSO 829966 

MASSEY-FERGUSON 261 8701.90.1030 AGR 868254 DETROIT RULING 

MASSEY-FERGUSON 261 8701.90.1030 AGR 895631 ALSO 868254 

MASSEY-FERGUSON 261 8701.90.1030 AGR 895631 ALSO 868254 

MASSEY-FERGUSON 263 8701.90.1030 AGR C87671 

MASSEY-FERGUSON 271 8701.90.1030 AGR D81835 

MASSEY-FERGUSON 281 8701.90.1035 AGR D81832 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

31

MASSEY-FERGUSON 283 8701.90.1035 AGR 895631 ALSO 811712 

MASSEY-FERGUSON 354 8701.90.1030 AGR 879956 

MASSEY-FERGUSON 354 8701.90.1030 AGR 895631 ALSO 879956 

MASSEY-FERGUSON 362 8701.90.1030 AGR 848692 

MASSEY-FERGUSON 362 8701.90.1030 AGR 895631 ALSO 848692 

MASSEY-FERGUSON 364S 8701.90.1030 AGR 839954 OGDENSBURG 

RULING 

MASSEY-FERGUSON 364S 8701.90.1030 AGR 895631 ALSO 839954 

MASSEY-FERGUSON 374S 8701.90.1030 AGR 839954 OGDENSBURG 

RULING 

MASSEY-FERGUSON 374S 8701.90.1030 AGR 895631 ALSO 839954 

MASSEY-FERGUSON 375 8701.90.1030 AGR 895631 ALSO 819104 

MASSEY-FERGUSON 383 8701.90.1035 AGR 895631 ALSO 819104 

MASSEY-FERGUSON 384S 8701.90.1035 AGR 839954 OGDENSBURG 

RULING 

MASSEY-FERGUSON 384S 8701.90.1035 AGR 895631 ALSO 839954 

MASSEY-FERGUSON 390 8701.90.1035 AGR 895631 ALSO 819104 

MASSEY-FERGUSON 390T 8701.90.1040 AGR 839438 STAT ERROR IN 

ORIGINAL 

MASSEY-FERGUSON 390T 8701.90.1040 AGR 895631 ALSO 839438 

MASSEY-FERGUSON 393 8701.90.1040 AGR 872660 

MASSEY-FERGUSON 393 8701.90.1040 AGR 895631 ALSO 872660 

MASSEY-FERGUSON 394S 8701.90.1035 AGR 839954 OGDENSBURG 

RULING 

MASSEY-FERGUSON 394S 8701.90.1035 AGR 895631 ALSO 839954 

MASSEY-FERGUSON 396 8701.90.1040 AGR 874397 

MASSEY-FERGUSON 396 8701.90.1040 AGR 895631 ALSO 874397 

MASSEY-FERGUSON 398 8701.90.1035 AGR 895631 ALSO 819104 

MASSEY-FERGUSON 399 8701.90.1040 AGR 895631 ALSO 819104 

MASSEY-FERGUSON 1120 8701.90.1005 AGR 801178 

MASSEY-FERGUSON 1125 8701.90.1010 AGR 871146 

MASSEY-FERGUSON 1140 8701.90.1010 AGR 859178 

MASSEY-FERGUSON 1145 8701.90.1010 AGR 859178 

MASSEY-FERGUSON 1160 8701.90.1015 AGR 867051 

MASSEY-FERGUSON 1160 8701.90.1015 AGR 895631 ALSO 867051 

MASSEY-FERGUSON 1165 8701.90.1015 AGR E80788 

MASSEY-FERGUSON 1180 8701.90.1030 AGR 871145 

MASSEY-FERGUSON 1180 8701.90.1030 AGR 895631 ALSO 871145 

MASSEY-FERGUSON 1190 8701.90.1030 AGR 871170 

MASSEY-FERGUSON 1190 8701.90.1030 AGR 895631 ALSO 871170 

MASSEY-FERGUSON 1205 8701.90.1005 AGR A80322 

MASSEY-FERGUSON 1210 8701.90.1005 AGR 881977 STAT ERROR IN 

ORIGINAL 

MASSEY-FERGUSON 1210 8701.90.1005 AGR 895631 ALSO 881977 

MASSEY-FERGUSON 1215 8701.90.1005 AGR A80322 

MASSEY-FERGUSON 1220 8701.90.1005 AGR 881977 STAT ERROR IN 

ORIGINAL 

MASSEY-FERGUSON 1220 8701.90.1006 AGR 895631 ALSO 881977 

MASSEY-FERGUSON 1225 8701.90.1005 AGR C83335 

MASSEY-FERGUSON 1230 8701.90.1010 AGR 881977 

MASSEY-FERGUSON 1230 8701.90.1010 AGR 895631 ALSO 881977 

MASSEY-FERGUSON 1235 8701.90.1010 AGR B81506 

MASSEY-FERGUSON 1240 8701.90.1010 AGR 882099 STAT ERROR IN 

ORIGINAL 

MASSEY-FERGUSON 1240 8701.90.1010 AGR 895631 ALSO 882099 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

32

MASSEY-FERGUSON 1250 8701.90.1010 AGR 882099 STAT ERROR IN 

ORIGINAL 

MASSEY-FERGUSON 1250 8701.90.1010 AGR 895631 ALSO 882099 

MASSEY-FERGUSON 1260 8701.90.1015 AGR 882099 STAT ERROR IN 

ORIGINAL 

MASSEY-FERGUSON 1260 8701.90.1015 AGR 895631 ALSO 882099 

MASSEY-FERGUSON 2210 8701.90.1030 AGR D80034 

MASSEY-FERGUSON 2220 8701.90.1030 AGR D80032 

MASSEY-FERGUSON 3065 8701.90.1035 AGR 880132 

MASSEY-FERGUSON 3065 8701.90.1035 AGR 895631 ALSO 880132 

MASSEY-FERGUSON 3075 8701.90.1040 AGR 890967 

MASSEY-FERGUSON 3075 8701.90.1040 AGR 895631 ALSO 890967 

MASSEY-FERGUSON 3120 8701.90.1045 AGR 850774 

MASSEY-FERGUSON 3120 8701.90.1045 AGR 895631 ALSO 850774 

MASSEY-FERGUSON 3140 8701.90.1045 AGR 848810 

MASSEY-FERGUSON 3140 8701.90.1045 AGR 895631 ALSO 848810 

MASSEY-FERGUSON 3660 8701.90.1055 AGR 850774 

MASSEY-FERGUSON 3660 8701.90.1055 AGR 895631 ALSO 850774 

MASSEY-FERGUSON 3670 8701.90.1055 AGR 875644 

MASSEY-FERGUSON 3670 8701.90.1055 AGR 895631 ALSO 875644 

MASSEY-FERGUSON 3690 8701.90.1060 AGR 865613 

MASSEY-FERGUSON 3690 8701.90.1060 AGR 895631 ALSO 865613 

MASSEY-FERGUSON 4225 8701.90.1030 AGR B84462 

MASSEY-FERGUSON 4233 8701.90.1035 AGR D88044 

MASSEY-FERGUSON 4235 8701.90.1035 AGR B80644 

MASSEY-FERGUSON 4245 8701.90.1035 AGR B80937 

MASSEY-FERGUSON 4243 8701.90.1035 AGR B88296 

MASSEY-FERGUSON 4253 8701.90.1040 AGR B85259 

MASSEY-FERGUSON 4255 8701.90.1040 AGR B80938 

MASSEY-FERGUSON 4263 8701.90.1040 AGR B85260 

MASSEY-FERGUSON 4270 8701.90.1040 AGR B82611 

MASSEY-FERGUSON 6150 8701.90.1040 AGR 808032 

MASSEY-FERGUSON 6170 8701.90.1040 AGR 808089 

MASSEY-FERGUSON 6180 8701.90.1045 AGR 808090 

MASSEY-FERGUSON 6255 8701.90.1040 AGR D88043 

MASSEY-FERGUSON 6265 8701.90.1040 AGR D88043 

MASSEY-FERGUSON 6270 8701.90.1045 AGR D88041 

MASSEY-FERGUSON 6280 8701.90.1045 AGR D88041 

MASSEY-FERGUSON 6290 8701.90.1050 AGR D88041 

MASSEY-FERGUSON 8120 8701.90.1050 AGR 808091 

MASSEY-FERGUSON 8140 8701.90.1055 AGR 808030 

MASSEY-FERGUSON 8150 8701.90.1055 AGR 808031 

MASSEY-FERGUSON 8160 8701.90.1060 AGR 808092 

MASSEY-FERGUSON 8220 8701.90.1050 AGR D89199 

MASSEY-FERGUSON 8240 8701.90.1055 AGR D89199 

MASSEY-FERGUSON 8250 8701.90.1060 AGR D89199 

PELLENC 3400 8701.90.1030 AGR D88141 

PONY PONY 8701.90.5015 OTH 858518 MULTI-PURPOSE 

TRACTOR 

PRINOTH T2S 8701.30.5030 OTH A88387 SNOW 

GROOMING TRACTOR 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

March 2006

33

STEYR 93 TK 8701.90.1065 AGR 892309 

TIMBERJACK 225A 8701.90.1001 AGR 886165 LOG SKIDDER 

TIMBERJACK 230A 8701.90.1001 AGR 886165 LOG SKIDDER 

TIMBERJACK 240A 8701.90.1001 AGR 886165 LOG SKIDDER 

TIMBERJACK 380C 8701.90.1001 AGR 886165 LOG SKIDDER 

TIMBERJACK 450C 8701.90.1001 AGR 886165 LOG SKIDDER 

TIMBERJACK 480C 8701.90.1001 AGR 886165 LOG SKIDDER 

TIMBERJACK 933C 8701.90.1001 AGR 886165 CLAMBUNK 

SKIDDER TIMBERJACK 933C 8701.90.1001 AGR 848765 CLAMBUNK 

SKIDDER 

UNIMOG U90 8701.90.1035 AGR E81125 

UNIMOG U140 8701.90.1035 AGR E81125 

UNIMOG U1400 8701.90.1050 AGR E81124 

UNIMOG U1450 8701.90.1050 AGR E81124 

UNIMOG U1600 8701.90.1050 AGR E81124 

UNIMOG U1650 8701.90.1050 AGR E81124 

UNIMOG U2100 8701.90.1060 AGR E81123 

UNIMOG U2150 8701.90.1060 AGR E81123 

UNIMOG U2400 8701.90.1060 AGR E81123 

UNIMOG U2450 8701.90.1060 AGR E81123 

URSUS 912 8701.90.10 AGR 954495 

URSUS 914 8701.90.10 AGR 954495 

URSUS 1012 8701.90.10 AGR 954495 

URSUS 1014 8701.90.10 AGR 954495 

URSUS 1222 8701.90.10 AGR 954495 

URSUS 1224 8701.90.10 AGR 954495 

URSUS 1614 8701.90.10 AGR 954495 

WHITE 6410 8701.90.1035 AGR C86443 

WHITE 6510 8701.90.1040 AGR C86619 

WHITE 6710 8701.90.1040 AGR C86442 

WHITE 6810 8701.90.1045 AGR C86620 

WHITE 8310 8701.90.1050 AGR C86441 

WHITE 8410 8701.90.1055 AGR C86622 

YANMAR TC8 8701.10.0000 PED 846057 PEDESTRIAN 

CONTROLLED 

YANMAR TC11 8701.10.0000 PED 846057 PEDESTRIAN 

CONTROLLE
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

February 2004

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which 

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about 

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

34 
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

February 2004

Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

35
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

February 2004

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

36
Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430) 

February 2004

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

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