Used John Deere 8R Tractor Returned from Export from Canada
A used John Deere 8R series agricultural tractor exported from the US for demonstration at an international farm show and returned within 3 years without any repairs, modifications, or manufacturing processes performed abroad. This falls under HTS 9801.00.10.74 as a US product returned after export, classifiable in chapter 87 (vehicles), in the 'other' category since it meets all conditions for duty-free reimportation. No advancement in value or improvement in condition occurred while abroad.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Retain original export documentation and proof of US origin; declare under 9801.00.10.74 on entry summary; ensure no foreign repairs occurred or file under 9802 if repairs were made; photograph condition at export and return