Kubota B2601 Compact Utility Tractor from China

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.

Duty Rate — China → United States

35%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)

Import Tips

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