Tow Tractor from Canada
A compact tractor truck for towing trailers or carts in airports and factories, fitted with a ball hitch rather than lifting forks. Falls under HTS 8427.90.00 as an other works truck designed for pulling loads in material handling operations.
Duty Rate — Canada → United States
25%
Rate breakdown
9903.82.0925%Except as provided for in headings 9903.82.16, 9903.82.20–9903.82.26 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(vi)–(viii) and (xi) of U.S. note 16 to this subchapter
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
Import Tips
• Distinguish from airport ground support equipment by end-use documentation (factory vs aviation)
• Provide towing capacity specs to confirm classification as handling truck not vehicle
• Ensure emission compliance labels for diesel/electric models during customs inspection