Cub Cadet XT1 LT42 Lawn Tractor from China
42-inch cut riding lawn tractor with hydrostatic transmission and horizontal rotary blade deck for park and residential lawn maintenance. Classified in HTS 8433.11.00 for powered mowers with horizontal cutting devices.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Provide OEM parts breakdown to demonstrate mower-specific classification over general tractors
• Comply with fuel system vapor emission standards; include test data in documentation
• Watch for undervaluation penalties; use transaction value based on arm's length pricing