Kubota M7040DT Agricultural Tractor from China
The Kubota M7040DT is a 70 hp (51.5 kW) four-wheel drive tractor built for agricultural applications like plowing, mowing, and loader work on farms. Classified under HTS 8701.93.10.00 as a non-8709 tractor with engine power between 37-75 kW, suitable for agricultural hauling and pushing per chapter definitions. It features a synchronized transmission and Category II hitch for implements.
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
• Report as 'new' only if unsold to end-users; retain distributor affidavits to prove chain of title
• Document agricultural end-use with spec sheets; pitfalls include reclassification if equipped for non-farm construction
• Check for required safety features like ROPS; incomplete labeling leads to customs holds