Returned Ford F-350 Service Truck from Canada
A Ford F-350 service truck exported for use at a US company's overseas oilfield operation and returned unchanged within 2 years. Classified under HTS 9801.00.10.74 as a chapter 87 vehicle (8704 trucks) that is a product of the US returned after export without advancement in value or condition improvement abroad. Meets all criteria for duty-free entry as 'other' reimported US goods.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide bill of lading from original export and CBP export manifest; certify no foreign title transfer occurred; use ACE entry with proper 9801 annotation; common pitfall is missing export proof leading to full duties