HS 870191 Other, of an engine power
Quick Answer: Tractors of an engine power not exceeding 10 kW imported under HS 870191 enter the UK at 6.00%, the EU at 0.00%, and the US duty-free. This classification specifically covers wheeled tractors, not self-propelled machines of Chapter 84, where the engine power is the determining factor for sub-classification. Importers should verify the exact engine power to ensure correct classification. According to CustomTariffs data, while the US offers duty-free entry, significant ad valorem duties may apply in the UK, necessitating careful consideration for trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701919000 | 6.00 % | — | — |
| 8701910000 | — | — | — |
| 8701911000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701910000 | — | — | — |
| 8701911000 | 0.00 % | — | — |
| 8701919000 | 7.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701911000 | Free | — | ["No."] |
| 870191 | — | — | [] |
| 8701915000 | 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 870191 cover?
This subheading covers "Other tractors" of HS heading 8701, specifically those with an engine power exceeding 10 kW but not exceeding 18 kW. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses wheeled or tracked tractors not specifically listed in preceding subheadings, designed for agricultural, construction, or other industrial purposes, where the engine's continuous rated power falls within this defined range. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail on specific models and their classification within this range.
What falls outside HS 870191?
The following products are excluded from HS 870191: tractors with an engine power of 10 kW or less (classified under HS 870190), and those exceeding 18 kW (classified under HS 870192 or higher subheadings). Also excluded are self-propelled machines of heading 8701 that are not primarily designed as tractors, such as road rollers, motor graders, or excavators, even if they possess some tractive capability. Agricultural implements that are towed or carried by a tractor, but are not self-propelled, are classified separately.
What are common classification mistakes for HS 870191?
A common error is misinterpreting the engine power threshold, leading to classification in a higher or lower subheading. For instance, a tractor with an engine slightly above 18 kW might be erroneously placed in HS 870191. Additionally, confusion can arise with specialized vehicles that may resemble tractors but are designed for specific functions and fall under different headings, such as construction machinery. Adherence to General Interpretative Rule 1 and 3 is crucial for accurate classification.
How should importers classify products under HS 870191?
The correct procedure for classifying products under HS 870191 involves first identifying the product as a tractor. Subsequently, the critical step is to determine the engine's continuous rated power. This information is typically found on the manufacturer's specifications plate or in the technical documentation. Once the power is confirmed to be between 10 kW and 18 kW, the product can be accurately classified under this subheading, ensuring all other criteria for heading 8701 are met.
How is the duty calculated for products under HS 870191?
A John Deere 5E Series tractor with an engine power of 15 kW and a declared customs value of $25,000 USD would attract a US duty of $1,250. This is calculated using the MFN duty rate of 5% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 8701.91.0000). The calculation is: 5% × $25,000 USD = $1,250 USD. This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 870191?
Several free trade agreements may reduce the applicable duty rate for HS 870191, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying tractors originating from Canada or Mexico. For tractors originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or existing preferential arrangements could offer reduced duties. Documentation typically required includes a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain other agreements.
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FAQ
What is the import duty for HS code 870191 in the United States?
For HS code 8701.91, which covers 'Other tractors, new, with an engine power not exceeding 18 kW', the Most Favored Nation (MFN) duty rate in the United States is 2.5% ad valorem. This rate applies to goods imported from countries with normal trade relations. Preferential rates may apply under Free Trade Agreements, such as the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), where certain tractors may enter duty-free. Always verify the specific country of origin and applicable trade agreements. For example, if a tractor valued at $20,000 is imported from a country with a 2.5% MFN duty, the calculated duty would be $20,000 * 0.025 = $500.
How is the engine power threshold for HS 8701.91 determined?
HS code 8701.91 specifically applies to tractors where the engine power does not exceed 18 kilowatts (kW). This power rating is typically determined by the manufacturer's specifications, often found on a data plate affixed to the tractor or in its technical documentation. Customs authorities will rely on these official specifications. If there is a dispute, testing or certification may be required. This threshold is crucial for distinguishing between smaller utility tractors and more powerful models classified under different subheadings.
What documentation is typically required for importing tractors under HS 8701.91?
When importing tractors classified under HS 8701.91, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, you will need a certificate of origin to claim any preferential duty rates. Manufacturers' specifications detailing the engine power are essential to substantiate the HS classification. Depending on the importing country, additional safety or emissions certifications might be necessary. Consult the importing country's customs regulations for a comprehensive list.
Are there common trade agreements that offer duty-free or reduced duty entry for HS 8701.91?
Yes, several trade agreements can impact duty rates for HS 8701.91. For instance, under the CAFTA-DR, tractors meeting the rules of origin may enter the United States duty-free. Similarly, agreements like the United States-Mexico-Canada Agreement (USMCA) may offer preferential treatment for qualifying goods. Importers should consult the specific provisions of any applicable trade agreement and ensure their goods meet the relevant rules of origin to benefit from reduced or zero duties. The EU and UK also have numerous trade agreements that could affect imports into those regions.
How is the duty calculated for HS 8701.91 if the importing country uses a combination of ad valorem and specific duties?
While HS 8701.91 primarily carries an ad valorem duty rate in many jurisdictions (e.g., 2.5% in the US), some countries might apply a combination of ad valorem and specific duties, or have different rates based on preferential trade agreements. For example, if a country applies a 2.5% ad valorem duty plus a specific duty of $100 per unit for tractors under 18 kW, and you import one tractor valued at $20,000, the total duty would be calculated as ($20,000 * 0.025) + $100 = $500 + $100 = $600. Always check the specific tariff schedule of the importing country for the exact duty calculation method.