Kubota BX Series Backhoe Attachment from China
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.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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