HS 870193 Exceeding 37 kW but not exceeding 75 kW
Quick Answer: Tractors exceeding 37 kW but not exceeding 75 kW imported under HS 870193 enter the US duty-free, the EU at 7.00% ad valorem, and the UK at 6.00% ad valorem. This classification specifically covers wheeled tractors designed for agricultural or forestry purposes, with an engine power output falling within this defined range. Importers should be aware that while the US offers duty-free entry, the EU and UK apply ad valorem duties, meaning the tax is a percentage of the goods' value. According to CustomTariffs data, these rates are the most common Most Favored Nation (MFN) tariffs for this specific sub-heading. Careful consideration of the tractor's exact power output is crucial for correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701931000 | 0.00 % | — | — |
| 8701930000 | — | — | — |
| 8701939000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701930000 | — | — | — |
| 8701931000 | 0.00 % | — | — |
| 8701939000 | 7.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701931000 | Free | — | ["No."] |
| 870193 | — | — | [] |
| 8701935000 | 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 870193 cover?
This subheading covers wheeled tractors, other than those of heading 8701.10 (which are single-axle tractors), and specifically those with an engine power exceeding 37 kW but not exceeding 75 kW. According to the World Customs Organization's Harmonized System Explanatory Notes, this category includes agricultural tractors and other types of tractors designed for various industrial or construction purposes, provided they meet the specified engine power threshold. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the power output as the primary classification determinant.
What falls outside HS 870193?
The following products are excluded from HS 870193: tractors with an engine power of 37 kW or less (classified under 8701.91) and those exceeding 75 kW (classified under 8701.94). Also excluded are specialized vehicles like road rollers, construction machinery with integrated implements that perform a specific function (e.g., excavators), and self-propelled machines not primarily designed for traction. For instance, a forklift truck with an engine power within the specified range would be classified elsewhere, typically under heading 8427.
What are common classification mistakes for HS 870193?
A common error is misinterpreting the engine power threshold, leading to classification under the incorrect subheading. Importers may also mistakenly classify specialized construction or industrial machinery that is not primarily a tractor under this heading, failing to adhere to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. For example, a self-propelled grader with an engine power of 60 kW would not be classified here but under heading 8429.51.
How should importers classify products under HS 870193?
The correct procedure for classifying tractors under HS 870193 involves first identifying the product as a wheeled tractor. The crucial step is then to ascertain the engine's net power output in kilowatts (kW). This information is typically found on the manufacturer's specifications or the vehicle's identification plate. Once the power output is confirmed to be between 37 kW and 75 kW, the product can be accurately classified under subheading 8701.93. Importers and customs brokers must retain documentation supporting this power rating.
How is the duty calculated for products under HS 870193?
A John Deere 5075E tractor, weighing 2,500 kg and declared at a customs value of $30,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule (HTSUS) under subheading 8701.93.0000, which specifies a 5.0% ad valorem rate for tractors not exceeding 75 kW.
Which trade agreements reduce duties for HS 870193?
Several free trade agreements may reduce the applicable duty rate for HS 870193, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying tractors originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for eligible tractors from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement under USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and originating country.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8701.93, covering tractors exceeding 37 kW but not exceeding 75 kW?
The Most Favored Nation (MFN) duty rate for HS 8701.93 can vary by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the general rate of duty is 2.5% ad valorem. In the European Union, under the TARIC system, the rate is 1.7% ad valorem. The United Kingdom's Trade Tariff also lists a rate of 3.5% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rates.
How is HS code 8701.93 determined, and what are the key classification criteria?
HS code 8701.93 falls under Heading 8701, which covers 'Tractors'. The subheadings differentiate tractors based on their power output. Specifically, 8701.93 is for 'Other tractors: Exceeding 37 kW but not exceeding 75 kW'. The primary classification criterion is the maximum continuous rated power of the engine, measured in kilowatts (kW). Importers must ensure the technical specifications of the tractor, particularly its engine power, align precisely with this range to ensure correct classification.
What documentation is typically required when importing goods classified under HS 8701.93?
Standard import documentation for tractors under HS 8701.93 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is often required, especially if preferential duty rates are being claimed. Depending on the importing country's regulations, a technical specification sheet detailing the engine's power output, and potentially safety or emissions compliance certificates, may also be necessary. Always verify specific documentation requirements with the customs authority of the destination country.
Do common trade agreements offer preferential duty rates for HS code 8701.93?
Yes, trade agreements can significantly impact duty rates for HS 8701.93. For instance, under the United States-Mexico-Canada Agreement (USMCA), tractors meeting rules of origin may be eligible for duty-free entry into the US, Canada, and Mexico. Similarly, the EU has numerous Free Trade Agreements (FTAs) with various countries that could reduce or eliminate duties on tractors classified under 8701.93, provided the goods originate from and comply with the rules of origin of the partner country. Importers should investigate applicable FTAs for their specific trade lane.
How is the import duty for HS 8701.93 calculated, and can you provide an example?
The import duty for HS 8701.93 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a tractor classified under 8701.93 has a customs value of $20,000 and the applicable duty rate is 3.5% ad valorem (e.g., UK Trade Tariff rate), the duty calculation would be: $20,000 (Customs Value) × 0.035 (Duty Rate) = $700 (Import Duty). Some countries might also apply specific duties based on weight or other units, but ad valorem is most common for this classification.