Engine-Fitted Chassis for Toyota Land Cruiser from Canada
This is a chassis fitted with an engine specifically designed for assembly into Toyota Land Cruiser SUVs classified under subheading 8704.21 (diesel engine trucks and buses). It includes the frame, suspension, engine, and drivetrain components but lacks the body, cab, or final assembly for road use. Classified under HTS 8706.00.03.00 as it matches the criteria for chassis intended for 8704.21 vehicles.
Duty Rate — Canada → United States
29%
Rate breakdown
9903.94.0525%Except for products described in headings 9903.94.06, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, 9903.94.63, 9903.94.66 and 9903.94.67, automobile parts, as provided for in subdivision (g) 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)
9903.74.050%Articles as provided for in subdivision (e) of U.S. note 38 to this subchapter.
9903.74.100%Articles as provided for in subdivision (k) of U.S. note 38 to this subchapter
9903.74.110%Articles as provided for in subdivision (l) of U.S. note 38 to this subchapter.
Import Tips
• Verify the chassis is explicitly for 8704.21 or 8704.31 vehicles via manufacturer specs to avoid reclassification
• Provide detailed engineering drawings and end-use certificates to customs for proper valuation and duty assessment
• Ensure no cab is fitted, as cab-equipped chassis shift to headings 8702-8704 per chapter notes