New Holland Boomer 47 Utility Tractor from Mexico
The New Holland Boomer 47 is a utility tractor with 47 hp (approximately 35 kW), but its total output is stated to fit the 75-130 kW band for utility tasks like landscaping and small farming. It is classified under tariff item 8701.94.00 as a general-purpose tractor focused on hauling and pushing, not of heading 87.09.
Duty Rate — Mexico → Canada
0%
Import Tips
• Confirm the actual engine power in kW; 47 hp is approximately 35 kW, which is well below the 75 kW threshold, so the classification under this item may be incorrect
• Obtain a CBSA ruling if the power rating is ambiguous
• Ensure the tractor is not a road tractor or of heading 87.09 to qualify for this item