TRACTOR,WHEELED,AGRICULTURAL
Item Name Code (INC): 02703
A self-propelled riding vehicle with or without attachments primarily used for towing agricultural attachments used in the tillage of soil. It is generally designed with large rear wheel, one or more smaller front wheels and with an adjustable tread width to facilitate its use between rows of crops. Excludes TRACTOR,WHEELED,WAREHOUSE and TRACTOR,WHEELED,INDUSTRIAL.