Repossessed US Tugboat from China
US-built tugboat repossessed from foreign buyer and returned within 3 years without repairs or improvements. Qualifies for HTS 9801.00.10.89 as Chapter 89 vessel product of the US returned after export.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include repossession legal documents; verify no foreign enhancements; coordinate with USCG for inspection upon return