看，这里果然谈到了拖拉机的适用用途是农业及林业用的，相较于品目87.09条文中的”于工厂、仓库、码头或机场；火车站台上用的牵引车“明确多了。但是，仅是适用场合的不同，对于车辆性能的区别到底在哪里呢？

我留意到在协制度中拖拉机的英文是Tractor，而Tractor的描述是：

A tractor is an engineering vehicle specifically designed to deliver a high tractive effort (or torque) at slow speeds, for the purposes of hauling a trailer or machinery used in agriculture or construction. Most commonly, the term is used to describe a farm vehicle that provides the power and traction to mechanize agricultural tasks, especially (and originally) tillage, but nowadays a great variety of tasks. Agricultural implements may be towed behind or mounted on the tractor, and the tractor may also provide a source of power if the implement is mechanised.

拖拉机是一种为了在低速行驶时产生高牵引力（扭矩力）而专门设计的工程车辆，用途是在农作或建筑中牵引拖车或大型机械。这个名词最常被用来形容通过提供动力和牵引力来使得农作机械化的农场车辆，最初特别是指用于农耕，但是现在包括农耕以外的更大的范围。（by：绿茶）