Showing no ill-effects from the wrist injuries that have dogged him in recent years, Del Potro thumped down 20 aces, won 85 percent of his first-serve points and never faced a break point in a match lasting less than two hours.
By the time the overwhelmed Kudla began to find his form in the third set it was too little too late.
The world number 72 held serve six times to set up the third-set tiebreaker and fended off three match points but despite the backing of the New York crowd, he sent a backhand wide to punch Del Potro's ticket to the third round.
Next up for Del Potro is either Briton Andy Murray or Spaniard Fernando Verdasco.
(Reporting by Rory Carroll, editing by Ed Osmond)
