Case IH Magnum Tractor Chassis with Engine from Japan
Engine-fitted chassis for high-horsepower row-crop tractors falling under 8701.23 (over 75 kW but under 130 kW). Built for agricultural hauling and pushing, it's the foundational assembly before adding cab and implements. Falls in 8706.00.0520 for incomplete tractor vehicles of specified 8701 subheadings.
Duty Rate — Japan → United States
19%
Rate breakdown
9903.94.4315%Parts of passenger vehicles and light trucks that are products of Japan as provided for in subdivision (l) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter.
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
9903.74.050%Articles as provided for in subdivision (e) of U.S. note 38 to this subchapter.
9903.74.110%Articles as provided for in subdivision (l) of U.S. note 38 to this subchapter.
Import Tips
• Confirm tractor subheading match via power rating; mismatches lead to reclassification
• Include bill of materials showing no cab or bodywork to stay in 8706
• Check Section 232 steel tariffs applicability for chassis components