Returned US Chevy Spark City Car from Canada
Chevrolet Spark microcar exported for US diplomatic personnel use abroad, repatriated within 3 years without condition changes. Qualifies as US product under HTS 9801.00.10.63 for heading 8701 motor vehicles transported persons, returned unaltered.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Diplomatic export certificates expedite processing; document mileage and condition at export/import
• Pitfall: undocumented foreign tire replacement disqualifies duty-free status