2023 Lexus LS 500 Sedan from Japan
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).
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 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
• 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