Kubota M Series Compact Farm Tractor from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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