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Returned US-Built Yacht from Japan

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 — 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

Retain shipyard build records and export manifests; ensure no foreign modifications occurred; file with CBP using proper returned goods declaration to avoid reclassification