New Lexus LS 500h Hybrid Sedan from Japan
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 — 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 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