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