Product classification
HS code for Single axle tractors: 8701.10
Tractors, single axle.
Classification of single axle tractors under HS 8701.10
Single axle tractors, often referred to as pedestrian-controlled or walk-behind tractors, are classified under HS code 8701.10. This classification is determined by the General Rules of Interpretation (GRI) 1 and 6, which prioritize the terms of the headings and subheadings. Heading 8701 covers tractors in general, defined as vehicles constructed essentially for hauling or pushing another vehicle, appliance, or load. Subheading 8701.10 specifically isolates those with a single axle, designed to be operated by a person walking behind the machine. These units are primarily utilized in small-scale agriculture, horticulture, and forestry. The classification remains consistent even if the tractor is presented with its interchangeable implements, provided the tractor itself constitutes the primary motive power unit. The essential technical characteristic is the presence of a single driving axle and a set of handles for manual steering by the operator. These machines are distinct from self-propelled tools where the tool itself provides the primary function and the motor is merely an auxiliary component.
- Covers
- Walk-behind tractors
- Pedestrian-controlled garden tractors
- Power tillers with driving wheels
- Motor hoes with a single driving axle
- Two-wheel tractors for agricultural use
- Also under 8701.10
- Honda FRC800 tiller
- BCS 749 walking tractor
- Kubota T series power tiller
- Yanmar YK series
Codes often confused with 8701.10
Common mistake. Single axle tractors are frequently misclassified under HS code 8432, which covers agricultural, horticultural, or forestry machinery for soil preparation or cultivation, such as harrows, scarifiers, and cultivators. The distinction lies in whether the machine is a tractor (motive power) or a specific tool. If the machine is a motor hoe where the tines provide the propulsion, it falls under 8432.29. If it has wheels that drive the unit, it belongs in 8701.10. Additionally, larger tractors with more than one axle are classified under 8701.91 through 8701.95, depending on their engine power.
Top exporters and importers of HS 870110 (the code used for single axle tractors), 2025
In 2025, the largest exporter of HS 870110 (the code used for single axle tractors) in UN Comtrade data was China, with 23% of world exports; the largest importer in UN Comtrade data was Saudi Arabia, with 12% 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 870110, not only single axle tractors.
Top exporters 2025 · share of world exports
- 1 China $64M 23% of world exports
- 2 United States $51M 18% of world exports
- 3 Thailand $43M 15% of world exports
World total: $280M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Saudi Arabia $49M 12% of world imports
- 2 Nigeria $45M 11% of world imports
- 3 Bangladesh* ~$29M 6.9% of world imports · partner records ↗
World total: $411M 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 single axle tractors
Brazil classifies single axle tractors under NCM 8701.10.00: HS 8701.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about single axle tractors
What is the HS code for Single axle tractors?
The HS code for Single axle tractors is 870110 (Tractors; single axle). The HS code for single axle tractors is 8701.10, which covers pedestrian-controlled tractors used in agriculture and gardening.
How do I classify Single axle tractors for customs?
Single axle tractors is classified under HS code 870110 — Tractors; single axle. This is a 6-digit subheading level code.
Does this code include the attachments like plows or mowers?
If the attachments are imported with the tractor, they may be classified together under 8701.10; however, if imported separately, the attachments are classified under their respective headings, such as 8432 or 8433.
Which countries are the top exporters of single axle tractors (HS 870110)?
In 2025, the top exporters of HS 870110 (the code used for single axle tractors) in UN Comtrade data were China ($64M, 23% of world exports), the United States ($51M) and Thailand ($43M). World exports came to about $280M, 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 single axle tractors (HS 870110)?
In 2025, the top importers of HS 870110 (the code used for single axle tractors) in UN Comtrade data were Saudi Arabia ($49M, 12% of world imports), Nigeria ($45M) and Bangladesh (about $29M). World imports came to about $411M, 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 Single axle tractors the same in all countries?
The base HS code 870110 for Single axle tractors 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 single axle tractors in Brazil?
In Brazil, single axle tractors (HS 870110) is classified under NCM 8701.10.00.