HS 870110 Single axle tractors
Quick Answer: Single axle tractors imported under HS 870110 enter the UK at 2.00%, the EU at 3.00%, and the US duty-free. This classification specifically covers self-propelled machines designed for towing or pushing other vehicles or implements, typically characterized by a single driven axle and a handlebar for steering. These are distinct from larger agricultural tractors. Importers should be aware that while US duties are currently free, trade agreements and future tariff changes can impact landed costs. Customs brokers should verify the specific model's configuration to ensure correct classification, as variations might exist. CustomTariffs aggregates this tariff data for global trade analysis.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701100000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701100000 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701100100 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870110 cover?
This subheading covers single-axle tractors, also known as walk-behind tractors or two-wheel tractors. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are self-propelled machines, typically with one driving axle, designed to be operated by a walking person. They are primarily used for agricultural or horticultural purposes, often to pull or power attachments like plows, mowers, or trailers. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, emphasizing their self-propelled nature and single-axle configuration.
What falls outside HS 870110?
The following products are excluded from HS 870110: tractors with more than one axle, such as two-axle tractors or four-wheel tractors (classified under 8701.20 through 8701.90), and motor vehicles designed for the transport of persons or goods (Chapter 8703 and 8704). Also excluded are agricultural machinery with integrated power units that are not primarily designed as tractors, such as self-propelled mowers or cultivators, which would be classified based on their primary function. Simple hand-trolleys or carts without a self-propelling engine are also not included.
What are common classification mistakes for HS 870110?
A common error is misclassifying multi-axle tractors or agricultural machinery with integrated power units as single-axle tractors. For instance, a two-wheel drive tractor with a separate steering axle would not fall under 870110. Additionally, confusion can arise with powered garden tillers or cultivators that are not designed to pull implements or trailers, which are often classified under heading 8432. Adherence to General Interpretative Rule 1 and 3 is crucial to ensure correct classification based on the most specific heading and the essential character of the goods.
How should importers classify products under HS 870110?
The correct procedure for classifying products under HS 870110 involves a thorough examination of the product's design and intended use. Importers and customs brokers must verify that the machine is self-propelled, has only one driving axle, and is operated by a walking person. Consulting the official HS Explanatory Notes, the USITC HTS, or the EU TARIC database for specific product descriptions and examples is essential. If uncertainty remains, obtaining a binding ruling from the relevant customs authority is recommended to ensure compliance and avoid potential penalties.
How is the duty calculated for products under HS 870110?
A walk-behind tractor weighing 150 kg and declared at a customs value of $1,500 USD would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem, applied to the declared customs value. The calculation is $1,500 (declared value) × 0.05 (MFN duty rate) = $75.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 8701.10.0000.
Which trade agreements reduce duties for HS 870110?
Several free trade agreements may reduce the applicable duty rate for HS 870110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying originating single-axle tractors from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. For imports into the European Union, the Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific (ACP) countries may offer preferential rates, often resulting in duty-free entry upon presentation of an EUR.1 movement certificate.
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FAQ
What are the typical import duty rates for HS code 870110 (Single axle tractors)?
The import duty rates for HS code 870110 vary significantly by country and trade agreement. For instance, under the US Most Favored Nation (MFN) tariff, the rate is 2.00% ad valorem. However, preferential rates under trade agreements can be lower or even free. For example, imports from Canada or Mexico under USMCA may be duty-free. Always consult the specific tariff schedule of the importing country for the applicable rate.
How is the import duty for a single axle tractor (HS 870110) calculated?
The duty calculation typically involves an ad valorem rate (a percentage of the item's value) or a specific rate (a fixed amount per unit), or a combination. For example, if a single axle tractor (HS 870110) has a declared customs value of $5,000 and the applicable duty rate is 2.00% ad valorem, the import duty would be calculated as: $5,000 (Value) × 0.02 (Duty Rate) = $100 (Duty Amount). If there are also specific duties (e.g., $50 per unit), the total duty would be the sum of both.
What are the key classification criteria for goods falling under HS code 870110 (Single axle tractors)?
HS code 870110 specifically covers 'Single axle tractors'. The primary criterion is that the tractor must have only one axle. These are typically designed for agricultural or horticultural use, often used to pull trailers or implements, and are characterized by their single axle configuration which differentiates them from standard two-axle tractors. The machine must be self-propelled and designed to draw or propel other machinery, vehicles, or loads.
What documentation is commonly required when importing single axle tractors under HS 870110?
Standard import documentation for HS 870110 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required. These can include a certificate of origin to claim preferential duty rates under trade agreements, import licenses, safety compliance certificates (e.g., emissions standards), and potentially specific declarations related to agricultural machinery.
Which major trade agreements might offer preferential duty rates for single axle tractors (HS 870110)?
Several trade agreements can impact duty rates for HS 870110. For example, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free treatment for eligible goods originating within the member countries. Similarly, the EU's Common External Tariff (CET) applies to goods entering the EU, but preferential rates may exist for goods originating from countries with which the EU has a Free Trade Agreement (FTA). Importers should verify the rules of origin for their specific goods and the applicable trade agreement to determine eligibility for preferential treatment.