The Classification of certain agricultural vehicles

30 March 2010

Tariff Notice No.5/2010 illustrates the changes made to the Explanatory Notes of the Combined Nomenclature (CN) concerning the CN codes of certain agricultural vehicles. The text below is taken from the Tariff Notice:

“CN 8701.90.11 to 8701.90.90

The existing text is replaced by the following:

“These subheadings include so-called “all terrain vehicles” designed to be used as tractors, with the following characteristics:

• A single seat accommodating the driver only; the vehicle is not designed to carry other persons,

• A handlebar with two grips incorporating the controls for steering the vehicle; the steering is achieved by turning the two front wheels and is based on a motor car-type steering system (Ackerman principle),

• Brakes on all wheels,

• An automatic clutch and a reverse gear,

• An engine specially designed for use in difficult terrain and capable in low ratio of delivering sufficient power to tow attached equipment,

• Power transmission to the wheels by shafts and not with a chain,

• Tyres having a deep tread design suitable for rough terrain,

• A coupling device of any kind, for example a towing hitch, designed to enable the vehicle to pull or push at least twice its dry weight,

• A towing capacity of a non-braked trailer of twice its dry weight or more.

If they meet all of the above characteristics, and are in accordance with the Explanatory Notes to subheadings 8701.90.11 to 8701.90.50, the vehicles are to be classified as agricultural or forestry tractors.

Otherwise they fall under subheading 8701.90.90.

If they do not meet the above characteristics, the so-called “all terrain vehicles” are to be classified in heading 8703.

These subheadings also exclude so-called “Quads” (heading 8703 or subheading 9503.00.10 (see the Explanatory Notes to this subheading)).’

8701.90.11 Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled to 8701.90.50

The existing text is replaced by the following:

“These subheadings cover agricultural or forestry tractors having at least three wheels and obviously intended, given their construction and equipment, to be used for agricultural, horticultural or forestry purposes.

Vehicles of this type normally have a maximum speed of not more than 45 km/h”.

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