Product classification
HS code for Walking tractors: 8701.10
Tractors, single axle.
Classification of walking tractors under HS 8701.10
Walking tractors are classified under HS code 8701.10, which specifically covers single axle tractors. This classification is determined by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically Chapter 87, which deals with vehicles other than railway or tramway rolling-stock. Heading 8701 is reserved for tractors, defined as motor vehicles constructed essentially for hauling or pushing another vehicle, appliance, or load. The subheading 8701.10 is unique because it isolates pedestrian-controlled units. These machines are characterized by having a single driving axle and are steered by an operator walking behind them using handlebars. The classification remains consistent regardless of whether the tractor is used for agricultural, horticultural, or industrial tasks. Even if the tractor is presented with its primary tools attached, such as a rotary tiller, it is classified here as long as the tractor unit remains the primary component. The single-axle design is the defining technical feature that separates these units from larger, multi-axle agricultural machinery.
- Covers
- Pedestrian-controlled tractors
- Single-axle garden tractors
- Motor hoes with a driving axle
- Power tillers with a single driving axle
- Two-wheel tractors used with sulkies
- 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. Walking tractors are frequently misclassified under HS code 8432, which covers agricultural, horticultural, or forestry machinery for soil preparation or cultivation. While a walking tractor often performs these tasks, 8432 is intended for the implements themselves (like harrows or plows) or machines that do not have a driving axle. Another common error is using 8701.91 through 8701.95, which are reserved for other tractors with more than one axle, categorized by engine power.
Top exporters and importers of HS 870110 (the code used for walking tractors), 2025
In 2025, the largest exporter of HS 870110 (the code used for walking 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 walking 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 walking tractors
Brazil classifies walking 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 walking tractors
What is the HS code for Walking tractors?
The HS code for Walking tractors is 870110 (Tractors; single axle). The primary HS code for walking tractors (single axle tractors) is 8701.10.
How do I classify Walking tractors for customs?
Walking tractors is classified under HS code 870110 — Tractors; single axle. This is a 6-digit subheading level code.
Can a walking tractor be classified as a lawn mower?
No, if the primary function is a multi-purpose single-axle tractor, it stays in 8701.10. Dedicated pedestrian-controlled lawn mowers are classified under 8433.11.
Which countries are the top exporters of walking tractors (HS 870110)?
In 2025, the top exporters of HS 870110 (the code used for walking 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 walking tractors (HS 870110)?
In 2025, the top importers of HS 870110 (the code used for walking 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 Walking tractors the same in all countries?
The base HS code 870110 for Walking 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 walking tractors in Brazil?
In Brazil, walking tractors (HS 870110) is classified under NCM 8701.10.00.