PSC 2420

Overview

The Product and Service Code (PSC) system is a governmentwide taxonomy that classifies the goods and services the U.S. federal government buys, enabling standardized reporting in FPDS/SAM and consistent spend analysis. The PSC Manual governs code definitions, includes/excludes, and usage across agencies to promote uniform coding and procurement analytics. ¹

PSC 2420 (“Tractors, Wheeled”) covers only complete wheeled tractors and tractor chassis as end items. It includes agricultural, high‑speed, and industrial wheeled tractors. Exclusions include aircraft‑towing tractors and crashed‑aircraft movers (see 1730 and 1740), and warehouse tractors (see 3930). ¹

See also on G2X:

• G2X — PSC 2420 overview
• G2X — PSC 2410
• G2X — PSC 2430

What this PSC covers

• Complete wheeled tractors as end items (no assemblies‑only buys). ¹
• Wheeled tractor chassis acquired as complete units. ¹
• Agricultural wheeled tractors. ¹
• Industrial wheeled tractors. ¹
• High‑speed wheeled tractors. ¹
• Purchases where a wheeled tractor is the predominant deliverable for FPDS reporting. ¹

Related NAICS and PSC codes

Type	Code	Descriptor
PSC	2410	Tractor, Full Tracked, Low Speed. 1
PSC	2430	Tractors, Full Tracked, High Speed. 1
PSC	1730	Aircraft Ground Servicing Equipment (e.g., aircraft‑towing tractors). 1
PSC	3930	Warehouse Trucks and Tractors, Self‑Propelled. 1

Classification boundaries and exclusions

• Parts, attachments, accessories, or subassemblies for wheeled tractors are excluded from 2420; classify such items in other applicable classes (e.g., vehicular components group 25). ¹
• Do not use 2420 for aircraft towing or airfield‑specialized tractors; use 1730 or 1740 as appropriate. ¹
• Do not use 2420 for warehouse tractors; use 3930. ¹

Coding and reporting notes

• PSC must be recorded at the line‑item level on U.S. federal contracts and orders. FAR 4.1005‑1 lists required data elements for each CLIN or SLIN. ³
• In FPDS, choose the PSC representing the predominant item or service in the action; the PSC Manual provides the governing examples and guidance. ¹

Frequently asked questions

• What exactly is included under PSC 2420?

  • PSC 2420 includes complete wheeled tractors and tractor chassis only. It explicitly covers agricultural, industrial, and high‑speed wheeled tractors. It does not cover parts, attachments, or subassemblies, which belong in other classes. End items must be the predominant deliverable when coded to 2420. ¹

• When should 1730/1740 be used instead of 2420?

  • Use 1730 for aircraft ground servicing equipment, including aircraft‑towing tractors. Use 1740 for airfield‑specialized trucks and trailers. These specialized airfield tractors are excluded from 2420, which is limited to general wheeled tractors and chassis as end items. ¹

• How is PSC 2420 captured in contract records?

  • PSC is recorded at the contract line‑item (CLIN/SLIN) level in the contract schedule and reported via FPDS/SAM. Agencies must include required line‑item data elements per FAR 4.1005‑1, ensuring the PSC reflects the predominant item or service supplied on that line. ³

• Is there an official PSC‑to‑NAICS crosswalk for 2420?

  • Not specified by official sources. Agencies typically determine NAICS at the solicitation level based on principal purpose, while PSC is selected per line item for FPDS reporting; there is no authoritative one‑to‑one mapping mandated for this class. ²

• What is the difference between PSC and NAICS in this context?

  • PSC describes the product or service being procured at the line‑item level, while NAICS classifies the contractor’s primary industry for size standards and reporting. FPDS guidance directs choosing the PSC that best identifies the item or service procured for each action. ²

Useful resources

• G2X — PSC 2420
• PSC Manual (April 2025 edition), official definitions and includes/excludes. ¹
• FPDS Help — Glossary entry for Product or Service Code. ²
• FAR 4.1005‑1 — Required data elements for contract line items. ³

References

1. Acquisition.gov — PSC Manual April 2025 (current), Section D: Product Codes, Groups 17, 23, 24. https://www.acquisition.gov/content/psc-manual-april-2025.pdf
2. FPDS.gov — FPDS Help Glossary: Product or Service Code. https://www.fpds.gov/help_V1_1/Glossary.htm
3. FAR 4.1005‑1 Required data elements (Acquisition.gov). https://www.acquisition.gov/far/4.1005-1