Tractor is described as a machine  designed for towing. I.e. farm tractor, caterpillar tractor, highway tractor.

See also:
"Tractor" is in the NAICS Code "333112"
  (Lawn and Garden Tractor and Home Lawn and Garden Equipment ManufacturingMulchers, lawn and garden-type, manufacturing)

"Tractor" is in the UNSPSC Code "14111504"
  Tractor feed paper

Ref: 124173/2006-09-22


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