2024 Lexus LS 500h Hybrid Sedan from Germany
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.
Duty Rate — Germany → United States
15%
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
9903.94.5315%Parts of passenger vehicles and light trucks that are products of the European Union as specified in subdivision (o) 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 column1 less than 15 percent.
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
Import Tips
• ,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