Kubota D1105 Air-Cooled Diesel Engine

The Kubota D1105 is a 1.1L (1123cc) air-cooled, spark-ignition reciprocating piston engine designed for installation in agricultural tractors. It delivers 37.5 kW power and falls under HTS 8407.34.0560 due to its cylinder capacity between 1,000-2,000 cc, air-cooling, and specific suitability for ag tractors exceeding 37.3 kW.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+50.0%50%
🇲🇽MexicoFree+25.0%25%
🇨🇦CanadaFree+25.0%25%
🇩🇪GermanyFree+15.0%15%
🇯🇵JapanFree+15.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8408.20.20.00Higher: 52.5% vs 50%

If used in compression-ignition diesel tractors

Diesel engines for vehicles fall under 8408, not spark-ignition 8407, based on ignition type.

8407.34.05Same rate: 50%

If cylinder capacity under 1,000 cc

Smaller displacement engines for ag tractors shift to different subheading within 8407.34.

8411.82.80Lower: 37.5% vs 50%

If installed in non-agricultural machinery

Engines not specifically for Chapter 87 vehicles like tractors classify under general purpose headings.

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Import Tips & Compliance

Verify engine specs match agricultural tractor use with manufacturer certification to avoid reclassification

Include detailed power output documentation (kW rating) and cooling type confirmation for CBP review