Kubota B2601 Compact Agricultural Tractor from China
The Kubota B2601 is a compact utility tractor with a diesel engine under 18 kW, designed specifically for agricultural tasks like mowing, tilling, and light hauling on small farms. It falls under HTS 8701.91.10.00 as a tractor for agricultural use with engine power not exceeding 18 kW. Interchangeable implements like plows are classified separately.
Duty Rate — China → United States
35%
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
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
Import Tips
• Verify engine power certification does not exceed 18 kW and confirm agricultural end-use to avoid reclassification
• For new tractors, ensure no prior sale to end-user; provide manufacturer documentation per statistical notes
• Separate shipments of mounted implements to prevent classification as a set under different headings