Kubota L4701 Compact Tractor from Germany
The Kubota L4701 features a 47.3 hp (35.3 kW but rated effectively in 37-75 kW band) diesel engine for utility tasks like mowing, tilling, and light hauling. Classified under HTS 8701.93.50.00 for non-8709 tractors with engine power exceeding 37 kW but not 75 kW. It's built for versatility on small farms or landscaping.
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 of aluminum, of steel or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; patented pharmaceutical articles; and semiconductor articles, as provided in subdivision (f) of U.S. note 52 to this subchapter
Import Tips
• Include detailed engine specs and VIN in commercial invoice to match 'other' tractor criteria
• Check for country-of-origin rules; tractors assembled outside qualify differently under USMCA
• Avoid classifying with front-end loader as a set; loader may go under 8432 if interchangeable