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Kubota BX Series Single Axle Compact Tractor

The Kubota BX Series is a single axle tractor designed primarily for hauling or pushing loads in small-scale agricultural and landscaping tasks. It features a hydrostatic transmission and is constructed essentially for towing mowers or attachments, fitting the definition of tractors in heading 8701. Interchangeable equipment like loaders is classified separately.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

8701Same rate: 35%

If equipped with dual wheels or rear axle

Track-laying tractors or those with dual rear wheels fall under 8701.20, changing from single axle classification.

8709.19.00Lower: 25% vs 35%

If for industrial or construction use, not agricultural

Tractors of heading 8709 are for construction or mining, distinguished by primary end-use from farm tractors.

8432.10.00Same rate: 35%

If sold as a complete set with mounted interchangeable equipment

If presented with and not separable from working tools designed for fitting, it may be classified as a complete agricultural machine.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Verify the tractor meets 'single axle' criteria with no dual rear axles; provide engineering specs and photos for CBP review

Include manufacturer's declaration confirming it's new (unsold to end-user) per statistical notes for accurate reporting

Ensure no mounted working tools are included, as they must be classified separately even if presented with the tractor

Related Products under HTS 8701.10.01.00

John Deere 1025R Single Axle Garden Tractor

The John Deere 1025R is a single axle tractor suited for garden and small property maintenance, built for pushing or hauling implements like tillers. It aligns with Chapter 87 notes as a tractor without subsidiary transport provisions dominating its use. Cabs, if fitted, would shift it but this model is open-station.

Mahindra eMAX 20S Single Axle Micro Tractor

The Mahindra eMAX 20S is a compact single axle tractor for small farms and hobby use, designed for hauling loads or pushing equipment. It qualifies under 8701.10 as a single axle tractor per hierarchy, distinct from track-laying or multi-axle types.

New Holland Boomer 20 Single Axle Tractor

New Holland Boomer 20 is a single axle tractor for light-duty farming and estate management, constructed for primary hauling functions. It adheres to chapter definitions excluding subsidiary tool transport as main use.

LS MT125 Single Axle Utility Tractor

The LS MT125 is a single axle utility tractor optimized for pushing or hauling in utility and small agricultural operations. Classified under 8701.10.0100 as it matches the single axle tractor hierarchy without cab or multi-axle features.

TYM T233 Single Axle Compact Tractor

TYM T233 features a single axle design for compact hauling in orchards and vineyards, fitting precisely under HTS 8701.10.0100 for single axle tractors.

Kubota B1101 Single Axle Tractor

Kubota B1101 single axle tractor for minimal footprint hauling tasks in tight spaces, per chapter tractor definition.