Distribution Transformer Repatriated After Export from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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