Returned US Ferry Boat from Japan
Passenger ferry vessel built in US shipyards, sent abroad for seasonal service and returned unchanged within 3 years. Covered by HTS 9801.00.10.89 for Chapter 89 ships returned after export without manufacturing improvements.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Maintain continuous records of vessel movements; provide US Coast Guard documentation; declare as 'returned US goods' to prevent standard duty assessment