Returned Caterpillar 745C Dump Truck from Japan
Caterpillar 745C articulated dump truck sent abroad for mining evaluation and returned after 14 months in original condition. Falls under HTS 9801.00.10.74 as chapter 87 vehicle (8704) - US product reimported within 3 years without manufacturing or value improvement while abroad.
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
• Include original commercial invoice from US export; obtain certification of no foreign processing; use licensed customs broker familiar with 9801; common issue is missing 3-year timeframe proof