HS 870195 Exceeding 130 kW
Quick Answer: Tractors exceeding 130 kW imported under HS 870195 enter the US duty-free, the EU at 7.00% ad valorem, and the UK at 6.00% ad valorem. This classification specifically applies to wheeled or tracked tractors, not designed for construction or earthmoving, with an engine power output greater than 130 kilowatts (kW). Importers should be aware of potential variations in duty rates across different trade agreements and ensure accurate power output documentation for customs declarations. CustomTariffs aggregates this data, highlighting the importance of precise classification for efficient international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701950000 | — | — | — |
| 8701951000 | 0.00 % | — | — |
| 8701959000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701950000 | — | — | — |
| 8701951000 | 0.00 % | — | — |
| 8701959000 | 7.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8701951000 | Free | — | ["No."] |
| 8701955000 | Free | — | ["No."] |
| 870195 | — | — | [] |
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 870195 cover?
This subheading covers wheeled tractors, specifically those designed for agricultural or forestry purposes, with an engine power exceeding 130 kW. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses powerful tractors intended for heavy-duty tasks. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic for classification under 8701.95 is the engine output, placing these high-horsepower machines in this specific category.
What falls outside HS 870195?
The following products are excluded from HS 870195: tractors with an engine power of 130 kW or less, which are classified under HS 8701.90. Additionally, construction or industrial tractors, even if exceeding 130 kW, are typically classified under other headings within Chapter 87 or Chapter 84, depending on their specific design and function. Self-propelled machines that perform a specific task, such as harvesters or excavators, are also not classified here.
What are common classification mistakes for HS 870195?
A common error is misinterpreting the engine power threshold. Importers may incorrectly classify a tractor under 8701.95 if its stated maximum power is not the continuous or rated power as defined by relevant industry standards, or if they fail to account for any power-boosting mechanisms. Furthermore, confusing agricultural tractors with industrial or construction vehicles, which have different classification rules under Section XVI of the HTS, is another frequent mistake.
How should importers classify products under HS 870195?
The correct procedure for classifying tractors under HS 870195 involves a thorough review of the manufacturer's specifications, particularly the engine's power output in kilowatts (kW). Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and verify that the tractor is designed for agricultural or forestry use. If the engine power exceeds 130 kW, and it meets the other criteria, then 8701.95 is the appropriate code.
How is the duty calculated for products under HS 870195?
A John Deere 8RX 370 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, applied to the declared customs value ($350,000 × 0.05 = $17,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 8701.95.90.
Which trade agreements reduce duties for HS 870195?
Several free trade agreements may reduce the applicable duty rate for HS 870195, 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. For European Union countries, the EU-UK Trade and Cooperation Agreement may offer preferential rates, potentially Free, for tractors originating from the UK. Documentation required typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences.
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FAQ
What are the import duty rates for HS code 870195 (Tractors exceeding 130 kW)?
The Most Favored Nation (MFN) duty rate for HS code 870195 varies by importing country. For example, the United States applies a 2.5% ad valorem duty. The European Union, under the TARIC system, may have rates such as 0.00% or 6.00% depending on specific product origin and end-use. The United Kingdom's Trade Tariff often lists rates like 7.00% or Free. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate. Preferential rates under Free Trade Agreements (FTAs) may reduce or eliminate these duties.
How is the classification of HS code 870195 determined, specifically the 'exceeding 130 kW' criterion?
The classification under HS code 870195 hinges on the continuous rated power output of the tractor's engine. 'Exceeding 130 kW' means the engine's power must be greater than 130 kilowatts (kW). Importers must provide documentation, typically a manufacturer's specification sheet or certificate of conformity, that clearly states the engine's power output in kW. This documentation is essential for customs authorities to verify compliance with the classification criteria.
What documentation is typically required for importing tractors under HS code 870195?
Standard import documentation for HS code 870195 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin is often required to claim preferential duty rates. Additionally, a manufacturer's specification sheet detailing the tractor's technical specifications, including the engine power output (in kW) to confirm it exceeds 130 kW, is vital for customs clearance and accurate classification. Some countries may also require safety or emissions compliance certificates.
How is the duty calculated for HS code 870195, and can you provide an example?
The duty for HS code 870195 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a tractor classified under 870195 has a declared customs value of $100,000 and the applicable MFN duty rate is 2.5% (as in the US), the duty would be calculated as: $100,000 (Value) × 0.025 (Duty Rate) = $2,500 (Duty Amount). If a specific duty applies (e.g., per unit), the calculation would be rate per unit × number of units.
Which common trade agreements might offer preferential duty rates for tractors classified under HS 870195?
The applicability of preferential duty rates for HS code 870195 depends heavily on the specific trade agreement between the exporting and importing countries. For example, tractors originating from countries that are part of the European Union's FTAs with nations like Canada (CETA) or Japan (JEFTA) may benefit from reduced or zero duties. Similarly, tractors imported into the US from countries with FTAs like the USMCA (United States-Mexico-Canada Agreement) might qualify for preferential treatment. Importers must verify the Rules of Origin for the relevant trade agreement to confirm eligibility.