Lexus LS 500h Plug-in Hybrid from Germany
Premium full-size sedan with multi-stage hybrid system featuring V6-equivalent spark-ignition (>6 cyl) and electric propulsion, plug-in capable over 3000cc. HTS 8703.60.00.80 for new passenger hybrids with specified engine characteristics.
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
• Lexus hybrid systems require specific EPA fuel economy labeling verification
• Ensure battery warranty documentation for import
• Pitfall: confusing multi-stage hybrid with pure EV classification