Returned GMC Sierra 2500HD Work Truck from Canada
GMC Sierra 2500HD work truck exported for government evaluation program and returned after 2 years with no condition changes. Classified under 9801.00.10.69 for heading 8705 vehicles meeting the 'no advancement in value' requirement of Chapter 98 subchapter notes.
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
• Use CBP Form 7501 with proper 9801 annotation; provide proof of U.S. manufacture via VIN decoding; ensure no foreign taxes were refunded via drawback