Kubota BX Series Single Axle Compact Tractor from Germany
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.
Duty Rate — Germany → United States
15%
Rate breakdown
9903.82.2215%Section 232: derivative steel (c)(xi), product of AR/EC/SV/GT/JP/KR/LI/CH/TW/GB/EU — 15%
9903.03.060%Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Import Tips
• 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