New BMW 320d Sedan from Japan
A sports sedan with a 2.0-liter (1,995 cc) diesel engine, seating five passengers with rear-wheel drive. Falls under HTS 8703.32.0110 for new diesel vehicles principally for person transport, cylinder capacity 1,500-2,500 cc, and unsold to end users per statistical definitions.
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
• Provide homologation documents for EU/US standards alignment; certify 'new' with assembly date and chain-of-custody records; common error is misstating engine type as semi-diesel vs full diesel