Toyota Corolla Sedan 1.5L from Canada
The Toyota Corolla Sedan 1.5L is a compact four-door passenger car equipped with a 1.5-liter spark-ignition internal combustion engine, designed primarily for transporting persons. It falls under HTS 8703.22.01 due to its engine cylinder capacity between 1,000 cc and 1,500 cc and classification as a motor vehicle for personal transport, excluding buses or trucks.
Duty Rate — Canada → United States
27.5%
Rate breakdown
9903.94.0125%Except for products described in headings 9903.94.02, 9903.94.03, 9903.94.04, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60, and 9903.94.61, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks, as specified in note 33 to this subchapter, as provided for in subdivision (b) of U.S. note 33 to this subchapter
9903.05.900%Articles of aluminum, of steel or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; patented pharmaceutical articles; and semiconductor articles, as provided in subdivision (f) of U.S. note 52 to this subchapter
Import Tips
• Verify engine displacement with official manufacturer specs to confirm 8703.22.01 classification; discrepancies can lead to reclassification
• Ensure EPA and DOT compliance certifications are included in documentation for new vehicles
• Report as 'new' only if unsold to ultimate purchaser per statistical notes to avoid misreporting