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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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