Kubota B2601 Compact Tractor from Japan
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 — Japan → United States
15%
Rate breakdown
9903.82.2215%Section 232: derivative steel (c)(xi), product of AR/EC/SV/GT/JP/KR/LI/CH/TW/GB/EU — 15%
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 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