HS 870192 Exceeding 18 kW but not exceeding 37 kW

Quick Answer: Tractors exceeding 18 kW but not exceeding 37 kW imported under HS 870192 enter the UK at 0.00% or 6.00%, the EU at 0.00% or 7.00%, and the US at Free or 27.5%. This classification specifically applies to wheeled tractors designed for agricultural purposes with a power output within this defined range. Importers should be aware that the specific duty rate can vary based on the importing country's preferential trade agreements or specific product characteristics. According to CustomTariffs data, careful attention to the subheadings within this code is crucial for accurate tariff application.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8701920000 — — —
8701921000 0.00 % — —
8701929000 6.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8701920000 — — —
8701921000 0.00 % — —
8701929000 7.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
870192 — — []
8701925000 Free — ["No."]
8701921000 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 to Classify This HS Code?

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What products does HS 870192 cover?

This subheading covers wheeled tractors of a kind used for pulling a trailer or other vehicle, specifically those with an engine power exceeding 18 kW but not exceeding 37 kW. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes agricultural and industrial tractors within this specific power range. For example, the USITC Harmonized Tariff Schedule (HTS) defines this range for tractors used in various applications, excluding those with less or more power.

What falls outside HS 870192?

The following products are excluded from HS 870192: tractors with an engine power of 18 kW or less, and those exceeding 37 kW. Also excluded are self-propelled machines of heading 8702 to 8705, even if they possess some tractive power, as they are designed for specific functions like carrying goods or passengers. Construction machinery, such as excavators or bulldozers, are also classified elsewhere, typically under heading 8429 or 8430.

What are common classification mistakes for HS 870192?

A common error is misinterpreting the engine power threshold, leading to classification under the incorrect subheading within heading 8701. For instance, a tractor with an engine just over 37 kW might be mistakenly classified here. Another mistake involves confusing these tractors with other self-propelled vehicles. General Interpretative Rule 1 and 3 are crucial for ensuring correct classification based on the primary function and specific power output as defined by the WCO.

How should importers classify products under HS 870192?

The correct procedure for classifying products under HS 870192 involves first identifying the product as a wheeled tractor. Subsequently, the importer or customs broker must accurately determine the engine's power output in kilowatts (kW). This power rating, typically found on the manufacturer's specifications or the vehicle's data plate, must fall within the range of greater than 18 kW and not exceeding 37 kW to qualify for this subheading.

How is the duty calculated for products under HS 870192?

A John Deere 5055E tractor, weighing 2,500 kg and declared at a customs value of $25,000 USD, would attract a US duty of $1,250. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($25,000 USD × 0.05 = $1,250). This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8701.92.0000.

Which trade agreements reduce duties for HS 870192?

Several free trade agreements may reduce the applicable duty rate for HS 870192, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating tractors from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Japan. Documentation required typically includes a self-certified origin statement for USMCA and a certificate of origin for CPTPP.

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Which HS Codes Are Related?

HS 870193 HS 870194 HS 870195 HS 870191 HS 870123 HS 870122

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 8701.92 (Tractors exceeding 18 kW but not exceeding 37 kW)?

Import duty rates for HS code 8701.92 vary by importing country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 2.5% ad valorem. In the European Union, under the TARIC system, the rate is often 0.00% ad valorem for most origins, but can be higher for certain countries. The UK Trade Tariff shows a rate of 3.7% ad valorem for most origins. Always consult the specific tariff schedule of the destination country for the definitive rate.

What specific criteria define a tractor under HS code 8701.92?

HS code 8701.92 specifically covers 'Wheeled tractors' within the broader category of tractors. The defining characteristic for this sub-heading is its power output: exceeding 18 kW but not exceeding 37 kW. Tractors are primarily designed for drawing or pushing agricultural, construction, or other machinery. Key classification elements include their engine power, wheel configuration (not track-laying), and intended use.

How is the import duty for HS code 8701.92 calculated, and can you provide an example?

The duty for HS code 8701.92 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if a tractor valued at $20,000 is imported into the US, and the MFN duty rate is 2.5%, the import duty would be $20,000 * 0.025 = $500. Some countries may also apply specific duties based on weight or other factors, or a combination of ad valorem and specific duties. Always verify the applicable duty calculation method.

What documentation is typically required for importing tractors under HS code 8701.92?

Standard documentation for importing tractors under HS code 8701.92 generally includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country and the tractor's origin, additional documents may be required, such as proof of compliance with safety or emissions standards, import permits, or specific declarations related to agricultural machinery. It is advisable to consult the customs authority of the destination country for a comprehensive list.

Do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 8701.92?

Yes, trade agreements can significantly impact duty rates. For example, tractors originating from countries that are part of the United States-Mexico-Canada Agreement (USMCA) may be eligible for preferential duty rates, potentially 0.00% if they meet the rules of origin. Similarly, tractors imported into the EU from countries with a Free Trade Agreement (FTA) with the EU may benefit from reduced or eliminated tariffs. Importers must ensure they have the necessary proof of origin documentation to claim preferential treatment under these agreements.