Repossessed US Tugboat from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include repossession legal documents; verify no foreign enhancements; coordinate with USCG for inspection upon return