New 2023 Lexus ES 350 Luxury Sedan from Germany
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 — 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
9903.03.060%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