New 2023 Lexus ES 350 Luxury Sedan from China
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 — China → United States
52.5%
Rate breakdown
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]
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
9903.03.060%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; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 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