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
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Diplomatic export certificates expedite processing; document mileage and condition at export/import
• Pitfall: undocumented foreign tire replacement disqualifies duty-free status