… Tractors (other than tractors of heading 87.09). …
Explanatory notes
… 87.01 ‑ Tractors (other than tractors of heading 87.09) (+). 8701.10 ‑ Single axle tractors … Exceeding 130 kW For the purposes of this heading, tractors means wheeled or track‑laying vehicles constructed … (tractors for agricultural or forestry work, road tractors, heavy duty tractors for constructional engineering work, …