With both spark-ignition internal combustion piston engine

87.01 - Tractors (other than tractors of heading 87.09) (+). 870 1.10 - Pedestrian controlled tractors 870 1.20 - Road tractors for semi-trailers 8701.30 - Track-laying tractors 8701.90 - Other For the urposes of this headin tractors means wheeled or track-la 'n vehicles constructed essentia y for hauling or pus ing another vehicle, a pliance or c a t They may contain subsidiary rovision for the transport, in connection wit the main use of the tractor, of tools, seeds, fertiiisers or other goods, or provision for fitting with working tools as a subsidiary function. f K R The heading does not cover propelling bases specially desiened, constructed or reinforced to form an integral part of a machine performin .a function such as lifting, excavating, levelling, etc., even if the propelling base uses traction or propu sion for the execution of h s function. I The heading covers tractors (other than tractors of the type used on railwa station platforms, falling in heading 87.09) of various types (tractors for agricultural or orestry work, road tractors, heavy duty tractors for constructional engineering work, winch tractors, etc.), whatever their mode of pro ulsion (internal combustion piston en e, electric motor, etc.). It also includes tractors wzch can be used both on rails and on roa , but not those which are designed exclusively for use on rails. B r' The tractors of this heading may be fitted with coachwork (a body) or may have seats for the crew or a driying cab. They may be equipped with a tool box, with provision for raising and lowering agricultural implements, with a coupling device for trailers or semi-g8lers (e. on mechan~calhorses and similar tractive units), or with a power take-off for dnvlng m a c k e s such as threshers and circular saws. The chassis of a tractor may be mounted on wheels, on tracks or on a combination of wheels and tracks. In the last case, only the front steering axle is fitted with wheels. This heading also covers pedestrian controlled tractors. These are small a cultural tractors equipped with a single h v i n axle camed on one or two wheels; like norma tractors, they are designed for use with interc angeable implements which they may operate b means of a general urpose power take-off. They are not usually fitted with a seat and e steering is effected y means of two handles. Some types, however, also have a one- or two-wheeled rear carriage with a seat for the driver. t F g, X Similar pedestrian controlled tractors are also used for industrial purposes. The heading includes tractors fitted with winches (e.g., as used for haulin out bogged-down vehicles; for up-rooting and hauling trees; or for the remote haulage of agric turd implements). f The heading further includes straddle-type tractors (stilt tractors) used, for example, in vineyards and forestry plantations. The heading also excludes motor breakdown lorries equipped with cranes, lifting tackle, winches, etc. (heading 87.05). TRACTORS FITTED WITH OTHER MACHINERY It should be noted that agricultural machines designed for fitting to tractors as interchangeable equipment (ploughs, harrows, hoes, etc.) remain classified in their respective headings even if mounted on the tractor at the time of presentation. The tractive unit in such cases is separately classified in this heading. Tractors and industrial working tools are also classified essentially for hauling or pushing another vehicle or agricultural tractor, simple devices for operating (raismg, such a case, the interchangeable workin tools are classified in even if presented with the tractor, and w ether or not mounted operating equipment is classified in this heading. % In the case of articulated motor lorries with semi-trailers, tractors coupled to semi-trailers, and tractors coupled, in the same way as to semi-trailers, to working machines of Cha ter 8 , the hauling element is classified m this heading whereas the semi-trailer or the hea'y wor 'ng machine is classified in its appropriate heading. E duT On the other hand, this heading does not cover the pro elling bases of machines referred to, for example, in headings 84.25,84.26,84.29,8430 and 8432, in w&ch the pro ellin base, the operating controls, the working tools and their actuating equi ment are s ecially designe for itting together to form an integral mechan~calunit. Such is the case wth oaders, bU l idozers, rnotonsed ploughs, etc. P 8 tk operating the working ear is not less than galancing counterweight; mounted engine, etc.