税则对应翻译，汽车为“ motor vehicles ”。

For the purposes of this subheading, the expression “road tractors” refers to motor vehicles  which are designed to haul semi-trailers over long distances.

本品目所称的牵引车、拖拉机，是指主要用于牵引或推动其他车辆、器具或重物的轮式或履带式车辆 。

综上所述，拖拉机Tractor属于汽车motor vehicles