Self-propelled machines for forestry use which are capable of being fitted with various attachments enabling the machines to perform a number of operations on timber, such as lifting, handling, hauling, pushing, loading, unloading, debarking and cutting to length, shall be classified in the Common Customs Tariff under subheading:
87.01 Tractors (other than those falling within heading No 87.07), whether or not fitted with power take-offs, winches or pulleys:
B. Agricultural tractors (excluding walking tractors) and forestry tractors, wheeled.