New Subaru Legacy 2.5i Sedan from Germany
New all-wheel-drive sedan with 2.5L flat-4 spark-ignition engine (2,498 cc) for passenger transport. Classified in HTS 8703.23.0140 for new cars meeting the engine displacement and cylinder criteria.
Duty Rate — Germany → United States
17.5%
Rate breakdown
9903.94.5115%Passenger vehicles and light trucks that are products of the European Union as specified in subdivision (n) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1 less than 15 percent
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
• AWD doesn't impact classification; focus on engine specs
• Ensure theft protection standards met
• Common issue: used inventory slips classified as new