If you are speaking about Kubotas, according to their website
the Georgia location manufactures and assembles Kubota lawn tractors, zero-turn mowers, sub-compact tractors, loaders, backhoes and other implements.
Their statement leads me to think that they make them and put them together. While it may have a Japanese name, it is made in the USA to government standards. While other tractors may be imports, they all have to meet the same standards as tractors made in the United States.
Outsourcing is another way to keep stockholders happy because it costs less to build and it helps maintain a profit margin.
Most US citizens want things like medical benefits, retirement, vacation, etc., and that costs money and can deduct from the profit, so have it done somewhere else where the employees are grateful for having a job and making $1 a day.