Kubota B2601 Compact Agricultural Tractor from Germany
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 — Germany → United States
10%
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
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