Mercury 40 HP FourStroke Outboard from China
Mercury's 40 HP FourStroke is a lightweight, spark-ignition outboard motor with electronic fuel injection for small fishing boats and dinghies. It qualifies under HTS 8407.21.00 due to its design as a detachable marine propulsion engine.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0125%Except as provided in headings 9903.88.05, 9903.88.06, 9903.88.07, 9903.88.08, 9903.88.10, 9903.88.11, 9903.88.14, 9903.88.19, 9903.88.50, 9903.88.52, 9903.88.58, 9903.88.60, 9903.88.62, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(b) [to this subchapter]
Import Tips
• Obtain Coast Guard approval numbers and include them on invoices to expedite clearance
• Declare exact model and serial numbers to prevent misclassification as inboard engines
• Be aware of seasonal import surges; pre-file entries to avoid delays during peak boating season