Kubota B2601 Compact Agricultural Tractor from Mexico
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 — Mexico → United States
15%
Rate breakdown
9903.82.1015%Section 232: ag equipment + residential HVAC, MFN<15% — 15% ceiling (Annex III addition)
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 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