Product classification
HS code for Two-wheel tractors: 8701.10
Tractors, single axle.
Classification of two-wheel tractors under HS 8701.10
Two-wheel tractors, also known as pedestrian-controlled tractors, are classified under HS code 8701.10. This classification is based on the General Rules for the Interpretation of the Harmonized System (GRI), specifically Heading 8701 which encompasses all types of tractors. Subheading 8701.10 specifically identifies single-axle tractors designed to be operated by a person walking behind them. These machines are characterized by having a single drive axle and handles for steering and control. To qualify for this code, the vehicle must be designed primarily to pull, push, or carry tools, appliances, or trailers. Even if the tractor is fitted with interchangeable agricultural implements, the power unit itself remains classified here as long as it functions as a single-axle tractor.
- Covers
- Single-axle power tillers
- Walking tractors
- Pedestrian-controlled garden tractors
- Motor hoes with a driven wheel axle
- Two-wheel tractors with detachable sulky seats
- 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. A common error is classifying these units under HS code 8432, which covers agricultural, horticultural, or forestry machinery for soil preparation. While the attachments (like plows or harrows) fall under 8432, the motorized tractor unit itself belongs in 8701.10. Furthermore, if a machine is designed solely for mowing grass and cannot pull other implements, it may be misclassified here instead of under HS code 8433.11 or 8433.19.
Top exporters and importers of HS 870110 (the code used for two-wheel tractors), 2025
In 2025, the largest exporter of HS 870110 (the code used for two-wheel 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 two-wheel 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 two-wheel tractors
Brazil classifies two-wheel 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 two-wheel tractors
What is the HS code for Two-wheel tractors?
The HS code for Two-wheel tractors is 870110 (Tractors; single axle). The internationally recognized HS code for two-wheel or single-axle tractors is 8701.10.
How do I classify Two-wheel tractors for customs?
Two-wheel tractors is classified under HS code 870110 — Tractors; single axle. This is a 6-digit subheading level code.
Are the attachments included in this HS code?
Generally, no. If the attachments are presented separately, they are classified under their own respective headings, such as 8432 for plows or 8433 for mowers. If presented with the tractor, they may be classified together depending on the specific customs territory rules.
Which countries are the top exporters of two-wheel tractors (HS 870110)?
In 2025, the top exporters of HS 870110 (the code used for two-wheel 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 two-wheel tractors (HS 870110)?
In 2025, the top importers of HS 870110 (the code used for two-wheel 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 Two-wheel tractors the same in all countries?
The base HS code 870110 for Two-wheel 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 two-wheel tractors in Brazil?
In Brazil, two-wheel tractors (HS 870110) is classified under NCM 8701.10.00.