Kubota D1105 Diesel Engine from Japan
The Kubota D1105 is a 3-cylinder, water-cooled diesel engine with 24.8 HP (18.5 kW) output, specifically designed for installation in agricultural tractors and machinery. It falls under HTS 8408.90.10.40 as a compression-ignition engine not exceeding 37.3 kW, intended for agricultural use. Its compact design and high torque make it ideal for powering small farm equipment.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify engine power output with manufacturer specs to confirm it does not exceed 37.3 kW for this subheading
• Provide documentation proving intended installation in agricultural or horticultural machinery to avoid reclassification
• Ensure EPA or CARB emissions compliance labels are affixed, as diesel engines for ag use often face environmental scrutiny