Kioti CK2610 SE Compact Tractor from China
Kioti CK2610 SE compact tractor with 19 HP (14.2 kW) Tier 4 diesel engine for hobby farms, suitable for loader work and towing. Falls in HTS 8701.91.50.00 for low-power other tractors, excluding 8709 types, with primary role in pushing/hauling. Working tools mount 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
• Ensure no cab fitted, as cabbed chassis classify in 8702-8704; provide bill of lading specifying 'tractor only'
• Common issue: power rating discrepancies leading to audits