Lexus ES 350 3.5L from Canada

Lexus ES 350 luxury sedan features a 3.5-liter V6 spark-ignition engine but falls under HTS 8703.23.01 as capacity does not exceed 3,000 cc limit. Premium passenger vehicle with advanced safety and quiet cabin.

Duty Rate — Canada → United States

2.5%

Rate breakdown

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
9903.94.040%Effective with respect to entries on or after April 3, 2025, certain passenger vehicles and light trucks, as provided for in subdivision (e) of U.S. note 33 to this subchapter.

Import Tips

High-value imports require detailed inventory of luxury features for valuation

Japanese exports need JIS certification alongside US standards

Monitor Section 301 tariffs applicable to certain luxury imports