The classification boundary rests on intended function and design: pedestrian-controlled tractors here are designed for agricultural or horticultural soil-working and crop-production tasks, typically accepting implements such as tillers, mowers, or seeders. Powered pallet movers and similar warehouse or logistics equipment are excluded by definition and classify under materials-handling machinery headings. Importers should retain product literature and implement compatibility documentation to support the agricultural-use classification.

Implements such as rotary tillers, ridgers, and mowers are typically classified separately as agricultural machinery attachments rather than as parts of the tractor itself. If imported together as a set, customs may require the set to be classified under the heading that gives the set its essential character, which is usually the tractor. Importers should consult a licensed customs broker when importing tractor-implement combinations to determine whether set classification or separate line-item entry is more appropriate.