Repossessed US Tugboat from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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