Kubota B2601 Compact Utility Tractor

The Kubota B2601 is a compact utility tractor with a 1.6L 3-cylinder diesel engine producing 25.5 kW (about 34 HP), designed for hauling, pushing loads, and agricultural tasks like mowing or tilling. It falls under HTS 8701.92.50.00 as a tractor other than those of heading 8709, with engine power between 18 kW and 37 kW. Interchangeable implements like loaders are classified separately.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8701.91Lower: 10% vs 35%

If engine power not exceeding 18 kW

Lower power tractors fall into a different subheading within 8701 for smaller engines.

8701.93Lower: 10% vs 35%

If engine power exceeds 37 kW

Higher horsepower tractors are classified in the next power bracket subheading.

8709.19.00Lower: 25% vs 35%

If designed primarily for garden or lawn mowing

Tractors of heading 8709 are for non-hauling uses like lawn care, per chapter exclusion.

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Import Tips & Compliance

Verify engine power certification (kW rating) from manufacturer to confirm 8701.92.50.00; discrepancies lead to reclassification

Ensure no mounted interchangeable equipment like PTO-driven implements, as they must be declared separately per chapter notes

Provide proof of 'new' status (no prior sale to end-user) for statistical reporting; used tractors shift to different categories

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