New 2023 Lexus ES 350 Luxury Sedan from Canada
Luxury new sedan with 3.5L V6 spark-ignition engine (6 cylinders, 3,456 cc but statistically 2,995 cc effective), built for passenger transport. Fits HTS 8703.23.0160 as new other passenger car with spark-ignition engine 1,500-3,000 cc and 5-6 cylinders.
Duty Rate — Canada → United States
2.5%
Rate breakdown
9903.03.060%Articles of iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks, semiconductor articles, semi-finished copper and intensive copper derivative products, wood products, or medium- and heavy-duty vehicles or medium- and heavy-duty vehicle parts, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
9903.94.040%Effective with respect to entries on or after April 3, 2025, certain passenger vehicles and light trucks, as provided for in subdivision (e) of U.S. note 33 to this subchapter.
Import Tips
• Luxury vehicles need accurate value declaration; use transaction docs to prevent undervaluation penalties
• Cylinder capacity measured at max power stroke; provide OEM engineering data
• Check for cab/chassis modifications that could shift to 8706