Engine-Fitted Chassis for Toyota Land Cruiser from Japan
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 — Japan → United States
15%
Rate breakdown
9903.94.4315%Parts of passenger vehicles and light trucks that are products of Japan as provided for in subdivision (l) 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 iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks, semiconductor articles, semi-finished copper and intensive copper derivative products, wood products, or medium- and heavy-duty vehicles or medium- and heavy-duty vehicle parts, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
9903.74.050%Articles as provided for in subdivision (e) of U.S. note 38 to this subchapter.
9903.74.070%Medium- and heavy-duty vehicles, as provided for in subdivision (g) 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