Can you provide some more info on this part. My dealer didn't have it, and my searches suggest that this is not an actual Kioti part.
What I did for mine, was just bought a ZeroStart (Philips & Temro) heater with a 3/4" NPT, which you can usually find for about $20-$30(CAD). Depending on your specific model you may actually have a spot that you can thread it in directly, but more that likely, it will need to be installed in the frost plug hole (freeze plug, core plug, whatever your terminology happens to be). If you need to install it in the freeze plugs, you will also need a sleeve. I searched up several on the internet, which also fit Kubotas, and other brands of tractors, but the shipping was usually more expensive than the sleeve. So I went to my local dealer, and their sleeve was just a modified 3/4" pipe coupling - it was just turned on a lathe on one end to fit the frost plug hole. Simple enough, and they only wanted $12 for it. However, it was just cast iron, and being in Canada, i was concerned about this thing rusting and failing. I just happen to have my own metal lather, so I bought a Stainless Steel 3/4" coupling, and turned it myself. I put a 3-degree included taper on it (1.5-degrees/side) so that it would wedge into the frost plug hole, and I used Permatex High Temp Sleeve Retainer (#64000) to bond it in there. The purpose-made sleeves I saw online, also had tapers on them, but were more aggressive - I'm assuming to allow for more open tolerances during manufacturing - and they were usually carburized or treated with some other corrosion protection.