Temporary Export Smart Fortwo Returned from Canada
Smart Fortwo microcar temporarily exported for US press fleet evaluation abroad, returned unaltered. HTS 9801.00.10.63 covers this heading 8701 vehicle as US product returned timely without improvement.
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
• Press fleet export permits speed clearance; condition reports mandatory
• Pitfall: media decals considered alterations