Returned US-Built Yacht from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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