Kohler Command PRO CH440 Tractor Engine from Japan
Kohler's CH440 Command PRO is a 429cc spark-ignition engine optimized for small agricultural tractors and horticultural sprayers. It qualifies for HTS 8407.90.10 as a reciprocating piston engine specifically for installation in ag/hort machinery.
Duty Rate — Japan → United States
15%
Rate breakdown
9903.82.1015%Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivision (f) of U.S. note 16 to this subchapter
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
Import Tips
• Ensure commercial invoice specifies 'for agricultural machinery installation only' to justify classification
• Maintain records of power rating under 15kW to avoid statistical breakouts