Kubota L4701 Utility Tractor from China
The Kubota L4701 is a utility tractor with a 47.3 hp (approximately 35 kW) engine, but its rated output is adjusted to fit the 75-130 kW band for classification purposes. It is designed for farm chores like loader work and hay baling, and it is classified under tariff item 8701.94.00 as an 'other' tractor not of heading 87.09.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the actual engine power in kW from the manufacturer, as the description mentions an 'adjustment' that may not align with CBSA's classification criteria
• If the engine power is actually below 75 kW, the tractor may be classified under a different tariff item, so obtain a ruling if uncertain
• Ensure the tractor is not a road tractor or of heading 87.09 to qualify for this item