New Lexus NX 350h Luxury from Germany
The Lexus NX 350h Luxury is a new luxury compact SUV hybrid with 2.5-liter 4-cylinder engine (2494 cc) and electric motors, non-plug-in. It qualifies for HTS 8703.40.0020 as a passenger vehicle with spark-ignition/electric propulsion, 1.5-3L, ≤4 cylinders.
Duty Rate — Germany → United States
17.5%
Rate breakdown
9903.94.5115%Passenger vehicles and light trucks that are products of the European Union as specified in subdivision (n) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) of U.S. note 33 to this subchapter) rate of duty under column 1 less than 15 percent
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
• Luxury vehicles require additional value declarations; match invoice to MSRP for duty calculation
• Confirm hybrid battery integration doesn't trigger 'electric motor primary' classification
• Document manufacturer assembly location to apply correct country-of-origin rules