New Lexus LS 500 Sedan from Japan
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 — 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.
9903.03.060%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
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