New Lexus LS 500 Sedan from Germany
The Lexus LS 500 is a luxury sedan featuring a new 3.5L twin-turbo V6 engine with more than 6 cylinders and a cylinder capacity between 1,500 cc and 3,000 cc. It is principally designed for transporting persons, classifying it under HTS 8703.23.0170 as a new motor vehicle with a spark-ignition internal combustion piston engine meeting the specified engine 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
• ,Obtain original manufacturer's certificate of origin and engine specifications confirming cylinder count and displacement
• Avoid misclassification as 'used' by ensuring no prior title transfer; common pitfall with demo or loaner vehicles