Returned US-Built Yacht from Germany
Luxury yacht constructed in the US and temporarily exported for international chartering, returned unchanged within 3 years. Falls under HTS 9801.00.10.89 for US products returned after export without manufacturing process improvements, as a Chapter 89 pleasure boat.
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
• Retain shipyard build records and export manifests; ensure no foreign modifications occurred; file with CBP using proper returned goods declaration to avoid reclassification