Massey Ferguson 4707 Utility Tractor

Massey Ferguson 4707 is a 70 hp (52 kW) tractor suited for hauling implements, snow plowing, and property maintenance. It qualifies for HTS 8701.93.50.00 as an 'other' tractor with engine power in the 37-75 kW range, excluding road tractors of 8709.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8701.10.01.00Same rate: 35%

If it's a pedal tractor for children

Pedal-operated tractors classify separately in the first subheading.

8432.10.00Same rate: 35%

If when imported solely as a plowing or harrowing attachment

Interchangeable working tools for tractors classify in their own machinery headings.

8704.10Lower: 10% vs 35%

If converted for dump truck body hauling

Addition of dump body makes it a truck chassis under heading 8704.

Not sure which classification is right?

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Import Tips & Compliance

Obtain tractor's power rating certificate to prevent misclassification into wrong kW subheading

Declare cab presence correctly; cabs don't shift it to chassis headings per chapter notes