New 2023 Lexus ES 350 Luxury Sedan from Japan
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 — 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
• 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