Kubota M Series Tractor Rear Road Wheel from Japan
A 20x12-inch cast aluminum road wheel for Kubota M series utility tractors, optimized for field traction with reinforced rim. Classified under HTS 8708.70.2525 for road wheels of other tractors, excluding road tractors. Ideal for heavy-duty farming operations.
Duty Rate — Japan → United States
15%
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
9903.74.110%Articles as provided for in subdivision (l) of U.S. note 38 to this subchapter.
Import Tips
• Include engineering drawings proving tractor-specific bolt pattern and load rating to distinguish from universal wheels
• Declare as 'new' per statistical notes if unused and not sold to end-users; label clearly to avoid 'used' reporting
• Watch for alloy composition declarations to prevent shifts to metal article headings if not proven as vehicle parts