Case IH Farmall 75A Tractor from Germany
The Case IH Farmall 75A is a row-crop and utility tractor with a 75 hp engine, built for hauling and pushing implements such as plows and trailers. It is classified under tariff item 8701.94.00 because its engine power exceeds 75 kW but does not exceed 130 kW, and it is not a tractor of heading 87.09 (e.g., industrial warehouse tractors).
Duty Rate — Germany → Canada
Import Tips
• Ensure the tractor's engine power is verified in kW on the certificate of origin or technical specs, as misclassification can lead to penalties
• If importing from a country with a free trade agreement (e.g
• USMCA), provide a valid certificate of origin to claim preferential duty treatment
• Be aware that the tractor must be declared as 'other' (not a road tractor or of heading 87.09) to fall under this item