Kubota BX Series Single Axle Compact Tractor from Mexico
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 — Mexico → United States
25%
Rate breakdown
9903.82.0925%Except as provided for in headings 9903.82.16, 9903.82.20–9903.82.26 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(vi)–(viii) and (xi) of U.S. note 16 to this subchapter
9903.05.900%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; patented pharmaceutical articles; and semiconductor articles, as provided in subdivision (f) of U.S. note 52 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