HS 870122 With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
Quick Answer: Tractors for the non-road mobile machinery, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, enter the UK at 10.00%, the EU at 16.00%, and the US at 4% under the MFN rate, with preferential rates available for certain countries. This classification specifically covers hybrid tractors designed for off-road use, combining diesel or semi-diesel engines with electric propulsion systems. Importers should be aware of potential variations in preferential duty rates across jurisdictions, which CustomTariffs aggregates. Careful review of specific origin requirements is crucial for claiming any reduced duty rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701220000 | — | — | — |
| 8701221000 | 10.00 % | — | — |
| 8701229000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701220000 | 16.00 % | — | — |
| 8701221000 | 16.00 % | — | — |
| 8701229000 | 16.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87012200 | 4% | Free (18 programs) | — |
| 8701220045 | — | — | ["No."] |
| 8701220015 | — | — | ["No."] |
| 8701220080 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8701.22?
Imports of With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 870122 cover?
This subheading covers tractors that are specifically equipped with both a compression-ignition internal combustion piston engine (commonly known as diesel or semi-diesel engines) and an electric motor, both serving as motors for propulsion. According to the World Customs Organization's Harmonized System Nomenclature, this category is for hybrid tractors designed to utilize both power sources. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are vehicles where the primary motive force is derived from the combined operation of a diesel engine and an electric motor, distinguishing them from vehicles solely powered by one or the other.
What falls outside HS 870122?
The following products are excluded from HS 870122: tractors powered exclusively by a compression-ignition engine (classified under 8701.21), tractors powered solely by an electric motor (which would fall under different headings depending on their specific characteristics, often related to electric vehicles), and vehicles that use an internal combustion engine for primary propulsion and an electric motor solely for auxiliary functions like power take-off or braking regeneration. For instance, a standard diesel tractor without any electric propulsion capability, or a purely electric tractor, would not be classified here.
What are common classification mistakes for HS 870122?
A common error is misinterpreting the dual propulsion requirement. Importers may incorrectly classify tractors that have an electric motor for a secondary function, such as powering accessories or providing regenerative braking, as falling under this subheading when the electric motor is not a primary motor for propulsion. This is contrary to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the heading and any relative Section or Chapter Notes. It's crucial to verify that both the diesel engine and the electric motor are integral to the vehicle's motive power system.
How should importers classify products under HS 870122?
The correct procedure for classifying tractors under HS 870122 involves a thorough examination of the vehicle's propulsion system. Importers and customs brokers must confirm the presence and function of both a compression-ignition internal combustion engine and an electric motor that actively contribute to the vehicle's movement. Reviewing the manufacturer's specifications, technical manuals, and any relevant certifications is essential. If uncertainty remains, consulting the official tariff database of the importing country, such as the USITC HTS or the EU TARIC, and potentially seeking a binding ruling from customs authorities is advisable.
How is the duty calculated for products under HS 870122?
A John Deere 8RX 410 tractor, weighing 12,000 kg and declared at a customs value of $350,000 USD, would attract a US duty of $17,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($350,000 USD × 0.05 = $17,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for tractors with both diesel and electric propulsion motors.
Which trade agreements reduce duties for HS 870122?
Several free trade agreements may reduce the applicable duty rate for HS 870122, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and the importing jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870122 (Tractors for agricultural purposes, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion)?
Import duty rates for HS code 870122 can vary significantly depending on the importing country and any applicable trade agreements. For example, the U.S. tariff rate is 2.5% ad valorem. The EU's TARIC system may have rates ranging from 0% to 16% depending on specific product details and origin. The UK Trade Tariff also shows varying rates, often around 3.5% ad valorem for non-preferential trade. It is crucial to consult the specific tariff schedule of the destination country for the exact rate.
How is the import duty for HS 870122 calculated, and can you provide an example?
Import duty for HS 870122 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a tractor classified under 870122 has a customs value of $50,000 and the applicable duty rate is 2.5% (as in the U.S.), the duty amount would be $50,000 \times 0.025 = $1,250. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties.
What are the key classification criteria for HS code 870122, distinguishing it from other tractor codes?
The defining characteristic of HS code 870122 is that the tractor must be propelled by both a compression-ignition internal combustion piston engine (diesel or semi-diesel) and an electric motor. Tractors that use only one of these power sources, or use a different type of engine (like spark-ignition gasoline engines), would be classified under different HS codes within Chapter 87. Verification of the propulsion system's specifications is essential for correct classification.
Which common trade agreements offer preferential duty rates for HS code 870122, and what documentation is needed?
Preferential duty rates for HS code 870122 are often available under various free trade agreements (FTAs). For example, the U.S. has FTAs with countries like Australia (AU), Canada (CA), Mexico (MX), and South Korea (KR) that may offer reduced or zero duties on eligible goods. The EU has agreements with many partners, and the UK has its own set of FTAs. To claim preferential treatment, importers typically need a 'Proof of Origin' document, such as a Certificate of Origin or a statement of origin provided by the exporter, which certifies that the goods meet the rules of origin stipulated in the relevant trade agreement.
Are there specific documentation requirements beyond the invoice and bill of lading for importing tractors under HS 870122?
Yes, beyond standard import documents like the commercial invoice, bill of lading, and packing list, importers of tractors under HS 870122 may need to provide additional documentation. This can include a detailed specification sheet confirming the tractor's propulsion system (diesel/semi-diesel engine AND electric motor), a Certificate of Origin (especially if claiming preferential duty rates), and potentially safety or emissions compliance certificates required by the importing country's regulations. Customs brokers should verify specific national requirements.