New Lexus LS 500h Hybrid Sedan

The Lexus LS 500h is a luxury hybrid sedan featuring a V6 spark-ignition engine paired with an electric motor, plug-in capable, and exceeding 3,000 cc cylinder capacity with 6 cylinders. It falls under HTS 8703.60.00.70 as a new motor vehicle principally designed for passenger transport with the specified engine configuration. This classification applies to unsold vehicles from manufacturer or dealer stock.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.5%+100.0%102.5%
🇲🇽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.

8703.60.00.50Same rate: 102.5%

If engine has 4 cylinders

Vehicles with exactly 4 cylinders fall under the prior statistical suffix, shifting within the same >3,000cc hybrid category.

8703.40.00Lower: 27.5% vs 102.5%

If not plug-in hybrid (no external charging)

Non-plug-in hybrids with spark-ignition and electric motor go to 8703.40, excluding plug-in external charge capability.

8703.80.00Same rate: 102.5%

If after first sale to end-user

Becomes 'used' per statistical notes upon title transfer to ultimate purchaser, moving out of new vehicle subheadings.

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Import Tips & Compliance

,Include EPA/DOT certifications for hybrid vehicles; ensure VIN confirms cylinder count and plug-in capability

Avoid misclassification as used; common pitfall is importing demo vehicles without proper documentation

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