Exported Stepper Motors Returned for Field Service from Germany
Stepper motors classifiable in heading 8501, exported from US production facilities for field maintenance overseas and returned unchanged. Qualifies under 9801.00.10.49 as no value advancement occurred, within statutory 3-year period.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Retain original commercial invoices from export; get foreign service provider certification of work scope; consider bonding for high-value returns pending verification