HEADING 87.01 - TRACTORS (OTHER THAN TRACTORS OF HEADING No. 87.09) (+) .

42 COMMODITIES

8701.10 - Pedestrian controlled tractors

8701.20 - Road tractors for semi-trailers

8701.30 - Track-laying tractors

8701.90 - Other

For the purposes of this heading tractors means wheeled or track-laying vehicles constructed essentially for hauling or pushing another vehicle appliance or load. They may contain subsidiary provision for the transport in connection with the main use of the tractor of tools seeds fertilisers or other goods or provision for fitting with working tools as a subsidiary function.

The heading does not cover propelling bases specially designed constructed or reinforced to form an integral part of a machine performing a function such as lifting excavating levelling etc. even if the propelling base uses traction or propulsion for the execution of this function. The heading covers tractors (other than tractors of the type used on railway station platforms falling in heading 87.09) of various types (tractors for agricultural or forestry work road tractors heavy duty tractors for constructional engineering work winch tractors etc.) whatever their mode of propulsion (internal combustion piston engine electric motor etc.). It also includes tractors which can be used both on rails and on road but not those which are designed exclusively for use on rails. The tractors of this heading are not fitted with coachwork although they may have seats for the crew or a driving cab. They may be equipped with a tool box with provision for raising and lowering agricultural implements with a coupling device for trailers or semi-trailers (e.g. on mechanical horses and similar tractive units) or with a power take-off for driving machines such as threshers and circular saws.

The chassis of a tractor may be mounted on wheels on tracks or on a combination of wheels and tracks. In the last case only the front steering axle is fitted with wheels.

This heading also covers pedestrian controlled tractors. These are small agricultural tractors equipped with a single driving axle carried on one or two wheels; like normal tractors they are designed for use with interchangeable implements which they may operate by means of a general purpose power take-off. They are not usually fitted with a seat and the steering is effected by means of two handles. Some types however also have a one- or two-wheeled rear carriage with a seat for the driver. Similar pedestrian controlled tractors are also used for industrial purposes.

The heading includes tractors fitted with winches (e.g. as used for hauling out bogged-down vehicles; for up-rooting and hauling trees; or for the remote haulage of agricultural implements).

The heading further includes straddle-type tractors (stilt tractors) used for example in vineyards and forestry plantations.

** *

The heading also excludes motor breakdown lorries equipped with cranes lifting tackle winches etc. (heading 87.05).

TRACTORS FITTED WITH OTHER MACHINERY

It should be noted that agricultural machines designed for fitting to tractors as interchangeable equipment (ploughs harrows hoes etc.) remain classified in their respective headings even if mounted on the tractor at the time of presentation. The tractive unit in such cases is separately classified in this heading. Tractors and industrial working tools are also classified separately when the tractor is designed essentially for hauling or pushing another vehicle or load and includes in the same way as an agricultural tractor simple devices for operating (raising lowering etc.) the working tools. In such a case the interchangeable working tools are classified in their appropriate headings even if presented with the tractor and whether or not mounted on it while the tractor with its operating equipment is classified in this heading. In the case of articulated motor lorries with semi-trailers tractors coupled to semi- trailers and heavy duty tractors coupled in the same way as to semi-trailers to working machines of CHAPTER84 the hauling element is classified in this heading whereas the semi-trailer or the working machine is classified in its appropriate heading. On the other hand this heading does not cover the propelling bases of machines referred to for example in headings 84.25 84.26 84.29 84.3 and 84.32 in which the propelling base the operating controls the working tools and their actuating equipment are specially designed for fitting together to form an integral mechanical unit. Such is the case with loaders bulldozers motorised ploughs etc.  As a general rule propelling bases forming an integral part of a machine designed for handling excavating etc. can be distinguished from the tractors of this heading by their special constructional features (shape chassis means of locomotion etc.). For propelling bases of the tractor type various technical features relating essentially to the structure of the complete unit and to equipment specially designed for functions other than hauling or pushing should be taken into consideration. For instance the propelling bases not covered by this heading incorporate robust elements (such as supporting locks plates or beams platforms for swivelling cranes) forming a part of or fixed generally by welding to the chassis-body framework to carry the actuating equipment for the working tools. In addition such propelling bases may comprise several of the following typical parts : powerful equipment with built-in hydraulic system for operating the working tools; special gear boxes in which for example the top speed in reverse gear is not less than the top speed in forward gear; hydraulic clutch and torque converter; balancing counterweight; longer tracks to increase stability of the base; special frame for rear mounted engine etc.

ø ø ø

Subheading Explanatory Notes.

Subheading 8701.10

See the Explanatory Note to heading 87.01 sixth and seventh paragraphs. Subheading 8701.30

This subheading also covers tractors with a combination of wheels and tracks.

------------------------------------------------------------------------------