Returned GMC Sierra 2500HD Work Truck from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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