New Lexus LS 500h Hybrid Sedan from Japan
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.
Duty Rate — Japan → United States
15%
Rate breakdown
9903.94.4115%Passenger vehicles and light trucks that are products of Japan provided for in subdivision (k) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent as provided for in subdivision (m) of U.S. note 33 to this subchapter.
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
• ,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