Repossessed US Tugboat from Japan
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 — 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
• Include repossession legal documents; verify no foreign enhancements; coordinate with USCG for inspection upon return