Yanmar SA424 Compact Tractor from Mexico
Yanmar SA424 is a 21.2 HP (15.8 kW) diesel tractor for vineyards and orchards, focused on hauling implements. Under HTS 8701.91.50.00 as other ≤18 kW tractors, distinct from 8709, per chapter definition of hauling vehicles. Fitted tools classify elsewhere.
Duty Rate — Mexico → 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
• Classify based on essential hauling function, not subsidiary tool transport; maintain records for 'new' status
• Pitfall: bulk imports with attachments require split declarations