Exported Peterbilt 389 Semi-Truck Returned from Japan
Peterbilt 389 tractor unit exported for test drives in Canada and returned after 18 months without modifications. Qualifies for HTS 9801.00.10.74 as a US-made chapter 87 vehicle (8701 tractors) returned within 3 years, unchanged and without value advancement abroad. Duty-free as 'other' reimported US product.
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
• File CBP Form 7501 with 9801.00.10.74 citation; maintain maintenance logs showing no foreign work; verify VIN matches export records; beware of foreign registration triggering regular duties