Kubota BX Series Backhoe Attachment from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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