New Lexus NX 350h Luxury from Japan
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 — 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
• 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