Tow Tractor from United States
A compact tractor truck for towing trailers or carts in airports and factories, fitted with a ball hitch rather than lifting forks. It falls under tariff item 8427.90.00 as an 'Other works truck' designed for pulling loads in material handling.
Duty Rate — United States → Canada
15%
Rate breakdown
26SUR1515%United States Surtax Order (2026) — 15% on US products
Import Tips
• Confirm the tractor has no lifting capability to ensure classification under 8427.90.00
• Describe the ball hitch as handling equipment for towing
• Verify if the tractor is self-propelled, which may affect the tariff item