New Mitsubishi Outlander PHEV SEL from Germany
Mitsubishi Outlander PHEV SEL combines a 2.4-liter 4-cylinder engine with dual electric motors in a plug-in hybrid SUV for 7-passenger capacity. Classified under HTS 8703.60.0020 for new plug-in hybrids with 1,500-3,000 cc engines and ≤4 cylinders.
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
9903.03.060%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
• Confirm external charging capability with spec sheets to secure correct hybrid classification
• Use HS invoice annotations for cylinder count and new status
• Avoid reclassification by ensuring complete vehicle, not chassis (per chapter note)