Temporary Export Smart Fortwo Returned from Japan
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 — 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
• Press fleet export permits speed clearance; condition reports mandatory
• Pitfall: media decals considered alterations