Mahindra 1626 Compact Utility Tractor from Canada
Mahindra 1626 has a 25.9 HP (19.3 kW but rated ≤18 kW tier) diesel engine for mowing, tilling, and snow removal on small acreages. It qualifies under HTS 8701.91.50.00 as other tractors ≤18 kW, not for 8709 uses, emphasizing hauling/pushing capabilities. Implements are not included in this classification.
Duty Rate — Canada → United States
25%
Rate breakdown
9903.82.0925%Except as provided for in headings 9903.82.16 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(vi)–(viii) of U.S. note 16 to this subchapter
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
• Document exact kW output with dyno test reports; use ISRI for valuation if dealer stock
• Pitfall: classifying garden machinery sets, which may go to 8433 if multi-function