Tractors (other than tractors of heading 87.09).

Tractors (other than tractors of heading8709)

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Single axle tractors This subheading covers the items of equipment described in the HS Explanatory Note to heading 8701 , sixth and seventh paragraphs, including tracked pedestrian-controlled tractors. Tractors of this type are used mainly in horticulture. Interchangeable implements intended for use with pedestrian-controlled tractors (harrows, ploughs, etc.) are still classified separately,...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Track-laying tractors This subheading includes tractor-type vehicles with extra wide tracks for levelling and smoothing the snow on ski slopes etc. Machines and working tools designed for fitting to this type of vehicle, as interchangeable equipment (pusher-blades, rotary snow-ploughs, etc.) remain classified in their respective headings (headings 8430 , 8479 , etc.) even if presented with the...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other, of an engine power These subheadings include so-called all-terrain vehicles (ATV), designed to be used as tractors. These four-wheeled vehicles are fitted with a motor-car-type steering system (based on the Ackerman principle) controlled by a handlebar, equipped with a coupling device of any kind, for example, a towing hitch, and feature the technical characteristics enabling them to...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Agricultural tractors and forestry tractors, wheeled These subheadings cover agricultural or forestry tractors having at least three wheels and obviously intended, given their construction and equipment, to be used for agricultural, horticultural or forestry purposes. Vehicles of this type normally have a maximum speed of 45 km/h. Their engines are capable of delivering maximum pulling force,...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Agricultural tractors and forestry tractors, wheeled See the explanatory note to subheading 8701 91 10 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading includes: 1.  public works tractors; 2.  single-axled tractors for articulated motor vehicles.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other See the explanatory note to subheading 8701 91 90 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

These are appeals under section 67 of theCustoms Actfrom decisions of the Commissioner of the Canada Customs and Revenue Agency (the Commissioner) dated January 13, November 18 and December 24, 1999, and March 21, 2000, made pursuant to subsection 60(4) of theCustoms Act. The goods in issue are all-terrain vehicles (ATVs). The issue in these appeals is whether the goods in issue are properly...

Source: citt_decision (AP-2000-008 – AP-99-114 – AP-99-115)

In this case, item (6) of theExplanatory Notesto heading No. 87.03 appears to indicate that any four-wheeled vehicle with a tube chassis, having a steering system based on the Ackerman principle, falls in heading No. 87.03. The Tribunal does not see why the fact that ATVs have a steering system based on the Ackerman principle would determine their exclusion from heading No. 87.11 and their...

Source: citt_decision (AP-2000-008 – AP-99-114 – AP-99-115)