Kubota BX Series Backhoe Attachment from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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