HS 870194 Exceeding 75 kW but not exceeding 130 kW
Quick Answer: Tractors exceeding 75 kW but not exceeding 130 kW imported under HS 870194 enter the UK at rates including 0.00% and 6.00%, the EU at rates including 0.00% and 7.00%, and the US at rates including Free and 27.5%. This classification specifically covers wheeled tractors designed for agricultural or similar purposes within this defined power range. Importers should note the varying Most Favored Nation (MFN) duty rates across these major markets, which can significantly impact landed costs. According to CustomTariffs data, understanding these specific tariff lines is crucial for accurate customs declarations and duty calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701941000 | 0.00 % | — | — |
| 8701949000 | 6.00 % | — | — |
| 8701940000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701940000 | — | — | — |
| 8701941000 | 0.00 % | — | — |
| 8701949000 | 7.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 870194 | — | — | — |
| 8701945000 | Free | — | ["No."] |
| 8701941000 | 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?
What products does HS 870194 cover?
This subheading covers wheeled tractors, specifically those designed for agricultural or forestry purposes, with an engine power exceeding 75 kW but not exceeding 130 kW. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses tractors that are not specifically designed for construction or road work. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, confirming that these are primarily agricultural or forestry machines falling within the specified power range.
What falls outside HS 870194?
The following products are excluded from HS 870194: tractors with an engine power of 75 kW or less (classified under HS 870192) or exceeding 130 kW (classified under HS 870195). Additionally, vehicles primarily designed for construction, such as heavy-duty excavators or bulldozers, even if they possess similar engine power, are classified under different headings within Chapter 87. Specialized industrial tractors or those designed for road use are also excluded from this specific subheading.
What are common classification mistakes for HS 870194?
A common error is misinterpreting the engine power threshold, leading to classification under a higher or lower subheading. For instance, a tractor with an engine precisely at 75 kW would fall under HS 870192, not 870194. Another mistake involves confusing agricultural/forestry tractors with construction machinery; General Rule of Interpretation (GRI) 3(b) for composite goods or GRI 1 for essential character often dictates classification based on primary function, not just engine output.
How should importers classify products under HS 870194?
The correct procedure for classifying tractors under HS 870194 involves first identifying the product's primary intended use (agricultural or forestry). Subsequently, the engine's net power output must be precisely determined, ensuring it falls within the 75 kW to 130 kW range. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and verify the engine specifications against the definitions provided for this subheading.
How is the duty calculated for products under HS 870194?
A John Deere 6155M tractor, weighing 6,000 kg and declared at a customs value of $85,000 USD, would attract a US duty of $4,250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for HS code 8701.94.90 (which is the relevant national subdivision for this power range). The calculation is: 5.0% × $85,000 USD = $4,250.00.
Which trade agreements reduce duties for HS 870194?
Several free trade agreements may reduce the applicable duty rate for HS 870194, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while CPTPP may require a certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8701.94, covering tractors exceeding 75 kW but not exceeding 130 kW?
The Most Favored Nation (MFN) duty rate for HS code 8701.94 can vary significantly by importing country. For example, the United States generally applies a 2.5% ad valorem duty. The European Union, under the TARIC system, may have rates ranging from 0% to 17% depending on the origin and specific type of tractor. The United Kingdom's Trade Tariff often lists a rate of 3.5% ad valorem for goods originating from countries without a preferential trade agreement. Always consult the specific tariff schedule of the destination country for the definitive rate.
How is HS code 8701.94 classified, and what are the key criteria for tractors in the 75 kW to 130 kW power range?
HS code 8701.94 falls under Chapter 87 of the Harmonized System, which covers 'Vehicles other than railway or tramway rolling stock, and parts and accessories thereof.' Specifically, heading 8701 covers 'Tractors.' The subheadings differentiate based on engine power. For 8701.94, the critical classification criterion is that the tractor's engine must have a net power output exceeding 75 kilowatts (kW) but not exceeding 130 kilowatts (kW). Importers must ensure they have documentation, such as manufacturer specifications or test reports, clearly stating the engine's net power in kW to substantiate this classification.
What documentation is typically required when importing tractors classified under HS code 8701.94?
Standard documentation for importing tractors under HS code 8701.94 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin. Depending on the importing country's regulations and any applicable trade agreements, additional documentation may be required, such as proof of engine power (e.g., manufacturer's certificate of conformity, technical data sheet), safety compliance certificates, or specific import permits. Customs brokers play a crucial role in ensuring all necessary documents are accurate and complete to avoid delays.
Which common trade agreements might offer preferential duty rates for tractors under HS code 8701.94, and how can importers benefit?
Many trade agreements can provide preferential duty rates for HS code 8701.94. For instance, imports into the EU from countries with which the EU has a Free Trade Agreement (FTA) may benefit from reduced or zero duties, provided a valid proof of origin is presented. Similarly, the USMCA (United States-Mexico-Canada Agreement) may offer preferential treatment for tractors traded between these nations. Importers should verify if their country of origin has a preferential trade agreement with the destination country. To benefit, a valid Certificate of Origin or other acceptable proof of origin documentation is mandatory. Consulting the relevant trade agreement text and customs authorities is essential.
How is the import duty for HS 8701.94 calculated? Provide a numerical example.
The import duty for HS code 8701.94 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the tractor. For example, if a tractor classified under 8701.94 has a customs value of $50,000 and the applicable MFN duty rate is 2.5%, the duty calculation would be: $50,000 (Customs Value) × 0.025 (Duty Rate) = $1,250 (Import Duty). In some cases, specific countries might also impose other taxes or fees, such as Value Added Tax (VAT) or Goods and Services Tax (GST), which are calculated on the value including the import duty. Always confirm the exact duty rate and the basis for valuation with the destination country's customs authority.