Kubota B2601 Compact Tractor from Germany
The Kubota B2601 is a compact utility tractor with a 1.6L diesel engine producing 19.5 HP (14.5 kW), designed for small farms and landscaping tasks like mowing and light hauling. It falls under HTS 8701.91.50.00 as a tractor not exceeding 18 kW engine power, other than those of heading 8709, primarily for pushing or hauling loads. Interchangeable attachments like loaders 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 does not exceed 18 kW via manufacturer specs to avoid reclassification; provide detailed invoices showing it's new (unsold to end-user)
• Common pitfall: including mounted implements, which must be declared separately under their own HTS