2023 Lexus LS 500 Sedan

A luxury full-size sedan equipped with a 3.5L twin-turbo V6 spark-ignition engine (415 hp), featuring 6 cylinders and exceeding 3,000 cc displacement. This new vehicle is principally designed for passenger transport with seating for 5, classifying under HTS 8703.24.0150 due to its engine specs and new status (unsold to ultimate purchaser).

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.5%+25.0%27.5%
🇲🇽Mexico2.5%2.5%
🇨🇦Canada2.5%2.5%
🇩🇪GermanyFree+15.0%15%
🇯🇵JapanFree+15.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8703.23.01Same rate: 27.5%

If engine has 4 cylinders

Vehicles with exactly 4 cylinders fall under the 8703.23 subgroup instead of 8703.24.

8703.24.01Same rate: 27.5%

If not new (previously sold to ultimate purchaser)

Statistical notes require 'used' vehicles to report under .0190 suffix, not .0150.

8708.80.65Higher: 52.5% vs 27.5%

If chassis with cab only, no body

Chapter notes exclude motor chassis fitted with cabs from 8703, directing to 8708 for incomplete vehicles.

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Import Tips & Compliance

Verify 'new' status with manufacturer certification; used vehicles shift to different statistical suffixes

Include detailed engine specs (cylinders, displacement) in commercial invoice to avoid reclassification

Comply with EPA emissions and NHTSA safety standards; obtain import bonds for high-value autos