Distribution Transformer Repatriated After Export from Canada
15 kVA pole-mount distribution transformer exported for utility evaluation and returned unchanged within 28 months. Qualifies under 9801.00.10.51 for US heading 8504 transformers returned without value advance.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Maintain continuous export-import documentation chain; declare dutiable value as zero for US portion; consult CBP for complex transformer assemblies