Distribution Transformer Repatriated After Export from China
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 — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Maintain continuous export-import documentation chain; declare dutiable value as zero for US portion; consult CBP for complex transformer assemblies