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Kubota BX Series Backhoe Attachment

A hydraulic backhoe arm and bucket assembly for Kubota compact tractors, used for digging and excavation. Classified under HTS 8708.99.48 as an interchangeable part for other tractors, per chapter notes excluding working tools classified elsewhere. It supports the tractor's primary hauling function.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8430.49.80Same rate: 35%

If imported as independent excavator

Other excavators not specified as tractor parts go to Chapter 84 heading 8430, separate from vehicle accessories.

8708.99.81Higher: 52.5% vs 35%

If for parts of bodies or chassis

Body or chassis-specific components for tractors fall under distinct subheadings within 8708.99.

8413.60.00Same rate: 35%

If only the hydraulic pump is imported separately

Standalone pumps for liquids are classified in Chapter 84, not as tractor parts.

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Import Tips & Compliance

Submit engineering drawings showing it's designed for fitting to tractors of 8701, not standalone use

Ensure labeling specifies 'tractor attachment' to prevent reclassification as construction equipment

Comply with USDA import requirements if for agricultural tractors; declare value excluding tractor