Lexus ES 350 3.5L from Germany
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 — 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
• 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