Exported Power Transformer Returned for Warranty Repair from Japan
A 500 kVA three-phase power transformer exported from the US for field testing and returned within 3 years after minor voltage regulator adjustment. This falls under HTS 9801.00.10.51 as a US-origin product returned after export without advancement in value or improvement in condition beyond simple repair, specifically provided for in heading 8504 (electrical transformers).
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide export documentation (e.g
• commercial invoice, bill of lading) proving US origin and export date; ensure no manufacturing processes were performed abroad; file entry under 9801 with statistical reporting number 9801.00.1051-8504.xx.xxxx