‘These subheadings cover agricultural or forestry tractors having at least three wheels and obviously intended, given their construction and equipment, to be used for agricultural, horticultural or forestry purposes.

Vehicles of this type normally have a maximum speed of not more than 45 km/h.

Their engines are capable of delivering maximum pulling force, for example when using a locking differential.

Their tyres have a deep tread design suitable for agricultural, horticultural or forestry purposes.

Agricultural tractors are generally equipped with a hydraulic device enabling agricultural machinery (harrows, ploughs, etc.) to be raised or lowered, a power take-off enabling the power from the engine to be used to operate other machines or implements, and a coupling device for trailers. They may also be fitted with a hydraulic device intended to operate handling equipment (hay loaders, manure loaders, etc.) when these may be considered to be accessories.

These subheadings also include specially built agricultural tractors such as raised-chassis tractors (straddle tractors) used in vineyards and nurseries, and hill tractors and tool-carrying tractors.

Even if mounted on the tractor at the time of presentation, interchangeable agricultural equipment remains classified in its respective heading (heading 8432, 8433, etc.).

A particular feature of forestry tractors is the presence of a permanently attached winch enabling timber to be hauled.

In accordance with note 2 to this chapter, tractors falling in these subheadings may also incorporate certain characteristics enabling them, in line with their main purpose, to carry agricultural or forestry machinery, tools, fertilisers, seeds, etc.

These subheadings do not include lawnmowers (referred to as ride-on lawnmowers or garden tractors), fitted with a permanent cutting device and no more than one power take-off solely for the purpose of driving the cutting equipment (see the Explanatory Notes to heading 8433).’