Used John Deere 8R Tractor Returned from Export from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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