Land Rover Defender 130 D300 PHEV from Germany
Rugged full-size SUV with 3.0L inline-six diesel (over 2,500 cc) and plug-in hybrid electric system for off-road passenger capability. New status under statistical notes qualifies it for HTS 8703.70.00.70 as a diesel-electric passenger vehicle with external charging.
Duty Rate — Germany → United States
15%
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 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; patented pharmaceutical articles; and semiconductor articles, as provided in subdivision (f) of U.S. note 52 to this subchapter
Import Tips
• Certify off-road features don't alter principal passenger transport design per chapter notes
• Maintain chain-of-custody docs from factory to prove 'new' for statistical reporting
• Check for quota restrictions on large diesel imports from certain origins