2024 Lexus LS 500h Hybrid Sedan

The Lexus LS 500h is a luxury hybrid sedan featuring a V6 engine paired with an electric motor for propulsion, boasting a total cylinder capacity exceeding 3,000 cc with more than 6 cylinders in its spark-ignition setup. It qualifies under HTS 8703.40.0080 as a new motor vehicle principally designed for passenger transport, not plug-in chargeable. This classification applies to its hybrid powertrain and high-cylinder engine configuration.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.5%+25.0%27.5%
🇲🇽Mexico2.5%2.5%
🇨🇦Canada2.5%2.5%
🇩🇪GermanyFree+15.0%15%
🇯🇵JapanFree+15.0%15%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8703.23.01Same rate: 27.5%

If spark-ignition engine only, no electric motor

Excludes hybrid propulsion; falls under pure gas engine vehicles with >6 cylinders >3,000cc.

8703.60.00Higher: 102.5% vs 27.5%

If plug-in chargeable via external source

Plug-in hybrids shift to dedicated PHEV category regardless of cylinder capacity.

8708.99.81Higher: 37.5% vs 27.5%

If imported as chassis with engine, no body

Chassis without full body for passenger transport classified as parts, not complete vehicles.

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Import Tips & Compliance

,Provide detailed engine specs (cylinders, capacity) and hybrid certification to avoid misclassification as plug-in hybrids

Ensure EPA/DOT compliance labels for hybrids; common pitfall is incorrect cylinder count reporting leading to reclassification