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
9903.05.900%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
• 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)