US Freight Boxcar Returned After Export from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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