Lexus LS 500h Plug-in Hybrid from Japan
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 — 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.
9903.05.900%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
• 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