New Lexus NX 350h Luxury from Germany
The 2024 Lexus NX 350h Luxury is a luxury compact SUV hybrid with a 2.5L inline-4 spark-ignition engine (2,487 cc) and electric motor, designed for passenger transport. Classified in HTS 8703.40.0030 for new spark-ignition hybrids (non-plug-in) with engine capacity 1,500-3,000 cc and 4-6 cylinders per statistical criteria. Meets 'new' definition as unsold to end-user.
Duty Rate — Germany → United States
15%
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
9903.94.5315%Parts of passenger vehicles and light trucks that are products of the European Union as specified in subdivision (o) 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 column1 less than 15 percent.
9903.03.060%Articles of iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks, semiconductor articles, semi-finished copper and intensive copper derivative products, wood products, or medium- and heavy-duty vehicles or medium- and heavy-duty vehicle parts, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Import Tips
• Obtain detailed engine certification showing cylinder count and displacement to avoid reclassification
• Document hybrid system (non-plug-in) with technical specs; declare as 'new' only if no prior retail sale
• Prepare for safety standard compliance (FMVSS); pitfall is undervaluation via incorrect 'used' reporting