Caterpillar 320D Excavator Engine from Japan
A 157 kW diesel engine classified under HTS 8407.10 for spark-ignition reciprocating piston engines used in construction excavators. Returned to the US after export for warranty repairs without any manufacturing improvements. Qualifies under 9801.00.10.35 as a US-origin product returned within 3 years in the same condition.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide original export documentation proving US origin and date of export within 3-year window
• Include repair records showing no value advancement or manufacturing process was performed abroad
• File entry under statistical reporting number 9801.00.1035-8407.10.xxxx with 'no' for statistical quantity