9801.00.10.51/Distribution Transformer Repatriated After Export/Japan

Distribution Transformer Repatriated After Export from Japan

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 — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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Import Tips

• Maintain continuous export-import documentation chain; declare dutiable value as zero for US portion; consult CBP for complex transformer assemblies