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%Derivative steel articles the product of Argentina, Ecuador, El Salvador, Guatemala, Japan, the Republic of Korea, Liechtenstein, Switzerland, Taiwan, the United Kingdom, or a member nation of the European Union, as provided for in subdivision (c)(xi) of U.S. note 16 to this subchapter
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
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