Kubota M Series Compact Farm Tractor from Germany
Compact utility tractor for small farms, orchards, and horticultural operations including mowing, tilling, and light hauling. Qualifies under HTS 9817.00.50.00 for agricultural/horticultural purposes with features like front-end loaders optimized for farm tasks. Excludes general construction use per chapter provisions.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include farm operation affidavits; construction-site compact tractors reclassify to 8701.91
• Verify horsepower ratings under 100HP for proper agricultural classification
• Maintain records showing exclusive horticultural use to prevent post-import duty assessments