New Lexus LS 500h Hybrid Sedan from Germany
The Lexus LS 500h is a luxury hybrid sedan featuring a 3.5L V6 engine with 6 cylinders combined with an electric motor for propulsion, exceeding 3,000 cc cylinder capacity. It uses a self-charging hybrid system without plug-in capability, classifying it under HTS 8703.40.00.70 for new vehicles with 5-6 cylinder spark-ignition engines in hybrid configuration. This fits vehicles principally designed for passenger transport.
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
9903.05.900%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
• Verify 'new' status per statistical notes: unsold by manufacturer/dealer only; used vehicles shift to other subheadings
• Ensure VIN and engine specs documentation matches 5-6 cylinder hybrid criteria
• Comply with EPA/CARB emissions for hybrids and DOT safety standards