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
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
• ,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