Product classification
HS code for Small 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 small tractor under HS 8701.91
HS code 8701.91 is designated for tractors with an engine power not exceeding 18 kW. In the context of the Harmonized System, a tractor is defined as a wheeled or tracked vehicle constructed essentially to pull or push another vehicle, appliance, or load. This specific subheading excludes pedestrian-controlled tractors (8701.10) and road tractors for semi-trailers (8701.20). The 18 kW limit (approximately 24 horsepower) typically encompasses small sub-compact utility tractors and garden tractors used for light agricultural, landscaping, or estate maintenance tasks. Classification depends strictly on the rated engine power as specified by the manufacturer's technical documentation. These vehicles are designed for off-road use and are characterized by their power take-off (PTO) systems or hitches used to operate various implements like plows, harrows, or trailers.
- Covers
- Sub-compact utility tractors (≤ 18kW)
- Garden tractors with engine power ≤ 18kW
- Small agricultural tractors (≤ 18kW)
- Compact landscaping tractors
- Small tracked tractors (≤ 18kW)
- 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. Small tractors are often misclassified under HS code 8433.11 or 8433.19, which covers mowers for lawns, parks, or sports grounds. The distinction lies in the primary design: if the machine is primarily a mower with a built-in cutting device, it belongs in 8433. If it is a multi-purpose power unit designed to pull or carry various implements, it is a tractor under 8701.91. Furthermore, if the engine power exceeds 18 kW, it must be moved to 8701.92 (18kW to 37kW) or higher subheadings.
Top exporters and importers of HS 870191 (the code used for small tractor), 2025
In 2025, the largest exporter of HS 870191 (the code used for small 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 small 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 small tractor
Brazil classifies small 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 small tractor
What is the HS code for Small tractor?
The HS code for Small 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 tractor with an engine power not exceeding 18 kW is 8701.91.
How do I classify Small tractor for customs?
Small 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.
Are ride-on lawnmowers classified as small tractors?
Generally, no. If the unit is primarily designed for mowing grass and has a permanent cutting deck, it is classified under heading 8433. HS code 8701.91 is for vehicles whose primary function is traction.
Which countries are the top exporters of small tractor (HS 870191)?
In 2025, the top exporters of HS 870191 (the code used for small 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 small tractor (HS 870191)?
In 2025, the top importers of HS 870191 (the code used for small 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 Small tractor the same in all countries?
The base HS code 870191 for Small 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 small tractor in Brazil?
In Brazil, small tractor (HS 870191) is classified under NCM 8701.91.00.