US Freight Boxcar Returned After Export from China
Standard 50-foot AAR steel boxcar manufactured in the US and leased internationally, returned within 3-year window without repairs or improvements. Falls under 9801.00.10.59 as Chapter 86 railway goods returned after export in same condition.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Retain leasing contracts proving temporary export; inspect for unauthorized repairs; use CBP Form 7501 with proper 9801 annotation