Lexus ES 350 3.5L from Japan
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 — 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
• 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