New Lexus LS 500h Hybrid Sedan from China
The Lexus LS 500h is a luxury hybrid sedan featuring a V6 engine with hybrid assist exceeding 6 cylinders total capacity, combined spark-ignition and electric motor propulsion not plug-in chargeable, with engine displacement between 1,500-3,000 cc. It falls under HTS 8703.40.0040 as a new other vehicle principally for passenger transport meeting the specific engine and hybrid criteria. Presented unsold to end-user, qualifying as 'new' per statistical notes.
Duty Rate — China → United States
27.5%
Rate breakdown
9903.88.0125%Except as provided in headings 9903.88.05, 9903.88.06, 9903.88.07, 9903.88.08, 9903.88.10, 9903.88.11, 9903.88.14, 9903.88.19, 9903.88.50, 9903.88.52, 9903.88.58, 9903.88.60, 9903.88.62, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(b) [to this subchapter]
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
9903.94.040%Effective with respect to entries on or after April 3, 2025, certain passenger vehicles and light trucks, as provided for in subdivision (e) of U.S. note 33 to this subchapter.
Import Tips
• Verify 'new' status with manufacturer certification showing no prior sale to end-user; obtain EPA/CARB emissions certificates for hybrid drivetrain
• Ensure VIN confirms cylinder count and displacement; common pitfall is misclassifying plug-in variants under 8703.80