Kubota L2501 HST Compact Tractor from Canada
Kubota's L2501 HST is a hydrostatic transmission tractor with 25 hp (approx. 18.6 kW), ideal for agricultural duties such as loader work, mowing pastures, and small field cultivation. Classified under 8701.92.10.00 due to its power range and farm-oriented design.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.82.1015%Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivision (f) of U.S. note 16 to this subchapter
9903.05.900%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; patented pharmaceutical articles; and semiconductor articles, as provided in subdivision (f) of U.S. note 52 to this subchapter
Import Tips
• Provide detailed use-case documentation showing agricultural intent; avoid pitfalls by excluding non-farm attachments in declaration
• Ensure hydrostatic transmission doesn't trigger parts classification; full tractors with cabs stay in 8701
• Check for 'new' vs 'used' status per Chapter 87 statistical notes to avoid reclassification