Lexus LS 500 Sedan from Japan
The Lexus LS 500 is a luxury full-size sedan equipped with a 3.5L twin-turbo V6 engine producing over 3,000 cc displacement, designed primarily for passenger transport. It falls under HTS 8703.24.01 due to its spark-ignition internal combustion piston engine exceeding 3,000 cc capacity. This classification applies to high-end sedans built for comfort and performance on roads.
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
• Verify engine displacement certification from manufacturer to confirm >3,000cc; obtain EPA emissions compliance for US import; declare as 'new' if unsold by dealer per statistical notes