US Freight Boxcar Returned After Export from Japan
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 — 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
• Retain leasing contracts proving temporary export; inspect for unauthorized repairs; use CBP Form 7501 with proper 9801 annotation