HS 870130 Track-laying tractors

Quick Answer: Track-laying tractors imported under HS 870130 enter the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This classification specifically covers tractors that move using continuous tracks, rather than wheels, typically used in construction, agriculture, and military applications. Importers should verify specific subheadings within the US tariff schedule, as there are multiple lines for this category, though all currently show a duty-free MFN rate. CustomTariffs aggregates this data, highlighting the generally favorable duty landscape for these specialized vehicles across major markets.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8701300000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8701300000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
87013010 Free — —
8701301030 — — ["No."]
8701301060 — — ["No."]
8701301090 — — ["No."]
8701305015 — — ["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 to Classify This HS Code?

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What products does HS 870130 cover?

This subheading covers track-laying tractors, which are self-propelled wheeled vehicles designed for pulling or pushing loads, characterized by their use of continuous tracks instead of wheels for locomotion. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these tractors are primarily used in agriculture, construction, and forestry. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to tractors where the motive power is transmitted to the ground through a system of continuous tracks, providing superior traction and stability on uneven terrain.

What falls outside HS 870130?

The following products are excluded from HS 870130: wheeled tractors classified under HS 870110 or 870190, road rollers, and other self-propelled vehicles designed for specific tasks rather than general traction. For instance, excavators or bulldozers with integrated track systems but primarily designed for earthmoving rather than pulling are typically classified under HS 8429 or 8430. Similarly, agricultural machinery like combine harvesters, even if equipped with tracks, would fall under HS 8433.

What are common classification mistakes for HS 870130?

A common error is misclassifying specialized construction equipment with track systems, such as excavators or loaders, under this heading. General Interpretative Rule 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a machine is primarily designed for a specific function other than general traction, it should be classified in its respective heading, even if it utilizes tracks for mobility.

How should importers classify products under HS 870130?

The correct procedure for classifying products under HS 870130 involves a thorough examination of the product's design and intended use. Importers and customs brokers must verify that the tractor is self-propelled and utilizes continuous tracks for locomotion. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO is crucial to ensure accurate classification and avoid potential penalties.

How is the duty calculated for products under HS 870130?

A John Deere 8RX 370 track-laying 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, as published in the USITC Harmonized Tariff Schedule (HTS) for HS code 870130. The calculation is: 5.0% × $350,000 = $17,500.

Which trade agreements reduce duties for HS 870130?

Several free trade agreements may reduce the applicable duty rate for HS 870130, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible track-laying tractors originating 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 countries may offer preferential rates, often requiring an EUR.1 movement certificate.

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Which HS Codes Are Related?

HS 870110 HS 870121 HS 870410 HS 870310 HS 870194 HS 870210

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 870130 (Track-laying tractors)?

The Most Favored Nation (MFN) duty rate for HS code 870130 is typically Free in many major economies, including the United States (USITC Harmonized Tariff Schedule), the European Union (EU TARIC database), and the United Kingdom (UK Trade Tariff). However, it is crucial to verify the specific duty rate applicable to your country of importation and origin of goods, as preferential rates under Free Trade Agreements (FTAs) or other trade programs may apply and could differ. Always consult the official tariff database of the importing country for the most accurate and up-to-date information.

What specific criteria define a 'track-laying tractor' under HS code 870130?

According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, HS code 870130 covers tractors that are designed for and equipped with tracks (caterpillar tracks) for locomotion, rather than wheels. These are typically heavy-duty vehicles used in construction, agriculture, or forestry. The key distinguishing feature is the propulsion system: continuous band tracks. Tractors with wheels, even if they have attachments for temporary track use, would generally not be classified under this heading.

What documentation is typically required when importing track-laying tractors (HS 870130)?

When importing track-laying tractors under HS code 870130, standard customs documentation is required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country, you may need a certificate of origin to claim preferential duty rates. Some countries may also require specific safety or emissions compliance documentation. It is advisable for importers and customs brokers to consult the importing country's customs authority for a comprehensive list of required documents.

How is the import duty calculated for HS 870130 if a duty were applicable, and can you provide an example?

While HS code 870130 often carries a Free duty rate, if a specific trade agreement or circumstance resulted in a duty, it would typically be calculated on an ad valorem basis (a percentage of the value of the goods) or a specific rate (per unit). For example, if a hypothetical duty rate of 2% ad valorem applied to a track-laying tractor valued at $50,000 USD, the duty would be calculated as: $50,000 (Value) × 0.02 (Duty Rate) = $1,000 USD. If a specific duty applied, such as $50 per unit, and you imported 10 tractors, the duty would be 10 units × $50/unit = $500 USD. Always confirm the applicable duty basis (ad valorem or specific) and rate with official customs sources.

Which common trade agreements might offer preferential duty rates for track-laying tractors (HS 870130)?

Many Free Trade Agreements (FTAs) aim to reduce or eliminate duties on goods traded between member countries. For HS code 870130, preferential duty rates could be available under agreements such as the United States-Mexico-Canada Agreement (USMCA), the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), or various bilateral FTAs the importing country has with the exporting country. To benefit from these, importers must ensure the tractors meet the rules of origin specified in the relevant FTA and possess the necessary proof of origin documentation.