Toyota Land Cruiser Prado 2.4L Diesel from Japan
A rugged SUV with a 2.4-liter turbo diesel engine (2393 cc), designed primarily for passenger transport with off-road capabilities. It falls under HTS 8703.32.01 due to its compression-ignition diesel engine and cylinder capacity between 1,500 cc and 2,500 cc. This classification applies to other motor vehicles principally for persons, excluding buses.
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 specs with manufacturer certificate to confirm cylinder capacity; obtain EPA emissions certification for diesel engines; ensure VIN matches import documents to avoid valuation disputes