Product classification
HS code for Garden tractor: 8701.91
Tractors, n.e.c. in heading no 8701 (other than tractors of heading no 8709), of an engine power not exceeding 18kW.
Classification of garden tractor under HS 8701.91
Garden tractors are classified under HS code 8701.91 because they meet the fundamental definition of a tractor as a self-propelled vehicle designed primarily for hauling or pushing other equipment, appliances, or loads. Unlike dedicated lawn mowers, which are classified in heading 8433, garden tractors are characterized by their multi-functional capabilities and robust chassis. The Harmonized System specifically categorizes tractors by their engine power, and subheading 8701.91 is reserved for those with an engine power not exceeding 18kW. This classification applies even if the tractor is imported with a mower deck attached, provided the vehicle's primary construction is for general-purpose utility work, such as towing trailers or operating various landscaping implements. The presence of a power take-off (PTO) or a hitch system is a key indicator that the machine is a tractor rather than a simple lawn mower.
- Covers
- Ride-on garden tractors with engine power ≤ 18kW
- Sub-compact utility tractors for residential landscaping
- Lawn tractors with towing hitches and PTO capabilities
- Small agricultural tractors under the 18kW threshold
- Also under 8701.91
- John Deere 1025R
- Kubota BX Series
- Massey Ferguson GC1700
- Yanmar SA Series
- Cub Cadet XT1
Codes often confused with 8701.91
Common mistake. The most frequent misclassification occurs with HS code 8433.11, which covers mowers for lawns, parks, or sports-grounds. The distinction is based on whether the machine is a dedicated mower or a multi-purpose tractor. If the machine is primarily designed for grass cutting and lacks the structural capacity for other tasks, it belongs in 8433. Another common error is using 8701.92, which is only for tractors with engine power exceeding 18kW but not exceeding 37kW. Importers must verify the kilowatt rating to ensure the correct subheading is applied.
Top exporters and importers of HS 870191 (the code used for garden tractor), 2025
In 2025, the largest exporter of HS 870191 (the code used for garden tractor) in UN Comtrade data was Japan, with 24% of world exports; the largest importer in UN Comtrade data was the United States, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 870191, not only garden tractor.
Top exporters 2025 · share of world exports
- 1 Japan $193M 24% of world exports
- 2 South Korea $130M 16% of world exports
- 3 Netherlands $95M 12% of world exports
World total: $807M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $113M 14% of world imports
- 2 Canada $92M 12% of world imports
- 3 Netherlands $59M 7.5% of world imports
World total: $785M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for garden tractor
Brazil classifies garden tractor under NCM 8701.91.00: HS 8701.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about garden tractor
What is the HS code for Garden tractor?
The HS code for Garden tractor is 870191 (Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power not exceeding 18kW). The HS code for a garden tractor with an engine power not exceeding 18kW is 8701.91.
How do I classify Garden tractor for customs?
Garden tractor is classified under HS code 870191 — Tractors; n.e.c. in heading no 8701 (other than tractors of heading no 8709); of an engine power not exceeding 18kW. This is a 6-digit subheading level code.
How do I distinguish between a lawn mower and a garden tractor for customs?
A lawn mower (8433) is designed specifically for cutting grass, whereas a garden tractor (8701) is a hauling vehicle capable of using multiple attachments like plows or trailers.
Which countries are the top exporters of garden tractor (HS 870191)?
In 2025, the top exporters of HS 870191 (the code used for garden tractor) in UN Comtrade data were Japan ($193M, 24% of world exports), South Korea ($130M) and the Netherlands ($95M). World exports came to about $807M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of garden tractor (HS 870191)?
In 2025, the top importers of HS 870191 (the code used for garden tractor) in UN Comtrade data were the United States ($113M, 14% of world imports), Canada ($92M) and the Netherlands ($59M). World imports came to about $785M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Garden tractor the same in all countries?
The base HS code 870191 for Garden tractor is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for garden tractor in Brazil?
In Brazil, garden tractor (HS 870191) is classified under NCM 8701.91.00.