Kubota L4701 Compact Tractor from Japan
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 — Japan → United States
10%
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
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