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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Include repossession legal documents; verify no foreign enhancements; coordinate with USCG for inspection upon return