Returned US Subway Train Car from Japan
US-manufactured Kawasaki Heavy Industries subway car exported for foreign transit system evaluation and returned within 3 years in original condition. Qualifies under HTS 9801.00.10.59 for Chapter 86 railway vehicles that are US products returned after export without advancement.
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
• Maintain detailed export/import manifests showing same condition; avoid any foreign modifications that could disqualify free entry; coordinate with rail authorities for clearance