Kubota M7040DT Agricultural Tractor from Germany
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 — Germany → 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 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
• 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