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%Section 232: derivative steel (c)(xi), product of AR/EC/SV/GT/JP/KR/LI/CH/TW/GB/EU — 15%
9903.03.060%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; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 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