New Lexus LS 500h Hybrid Sedan from Japan
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 — 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.
9903.03.060%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
• 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