Toyota Tacoma Pickup Returned from Export from China
U.S.-assembled Toyota Tacoma pickup truck exported and returned within 3 years without manufacturing changes. Enters under HTS 9801.00.10.65 as heading 8703 product not advanced in value abroad.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify U.S. assembly via VIN and manufacturer's certificate; time export/import within 3-year window; document any temporary use abroad to prove no permanent alterations