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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Retain leasing contracts proving temporary export; inspect for unauthorized repairs; use CBP Form 7501 with proper 9801 annotation