Toyota Corolla Sedan 1.5L from Japan
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 — Japan → United States
15%
Rate breakdown
9903.94.4115%Passenger vehicles and light trucks that are products of Japan provided for in subdivision (k) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter.
9903.05.900%Articles already subject to Section 232 (steel/aluminum/copper + derivatives, autos + parts, wood, medium/heavy vehicles + parts, semiconductors, patented pharma) — U.S. note 52(f)
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