Classification Detail

This class includes manufacture of: -tractors used in agriculture or forestry, walking (pedestrian controlled) tractors. Tractors fitted with winches or devices to facilitate attachment or control of implements or power take-off units, earth moving or other materials handling equipment. -self-loading or self-unloading trailers or semi-trailers designed for agricultural purposes. -agricultural, horticultural or forestry machinery for soil preparation, planting or fertilizing the crop including: ploughs, harrows, weeders, seeders, manure spreaders, thinners, etc., whether or not self-propelled. Manufacture of animal drawn machinery is included. -harvesting or threshing machinery: combined harvester-threshers; harvesters for cotton, maize (corn), fruit, roots or tubers; mowers (lawn, hay or other mowers including cutter bars); balers; cleaning, sorting or grading machines for eggs, fruit or other crops. Manufacture of self-propelled, tractor- or animal-drawn machinery. -milking machines. -spraying machinery for agricultural use. -other machinery used in agriculture, animal husbandry, horticulture or forestry: poultry keeping machinery, equipment for preparing fodder, bee-keeping machinery, etc. Exclusions: Manufacture of hand tools used in agriculture, horticulture and forestry is classified in class 2893 (Manufacture of cutlery, hand tools and general hardware). Manufacture of conveyors for farm use is classified in class 2915 (Manufacture of lifting and handling equipment). Manufacture of works trucks and platform tractors is also classified in class 2915, whereas manufacture of tractors used in construction or mining is classified in class 2924 (Manufacture of machinery for mining, quarrying and construction). Manufacture of cream separators is classified in class 2925 (Manufacture of machinery for food, beverage and tobacco processing). Manufacture of over-the-road tractors for semi-trailers is classified in class 3410 (Manufacture of motor vehicles). Manufacture of power driven hand tools are classified in class 2922 (Manufacture of machine tools). Manufacture of machinery to clean, sort or grade seed, grain or dried leguminous vegetables is classified in class 2925 (Manufacture of machinery for food, beverage and tobacco processing.