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Kubota B2601 Compact Utility Tractor from Germany

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 — Germany → United States

15%

Rate breakdown

9903.82.2215%Derivative steel articles the product of Argentina, Ecuador, El Salvador, Guatemala, Japan, the Republic of Korea, Liechtenstein, Switzerland, Taiwan, the United Kingdom, or a member nation of the European Union, as provided for in subdivision (c)(xi) of U.S. note 16 to this subchapter
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)

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