John Deere 5075E Utility Tractor from Mexico
The John Deere 5075E is a compact utility tractor with a 75 hp (approximately 56 kW) diesel engine, designed for hauling and pushing loads on farms and small properties. 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 — Mexico → Canada
0%
Import Tips
• Verify the engine power in kW from the manufacturer's specifications, as the 75 kW threshold is critical for classification
• If the tractor is imported with interchangeable equipment (e.g
• a loader), the equipment may be classified separately under its own heading
• Keep records of the tractor's intended use (agricultural vs. industrial) to support the classification under 8701.94.00