Returned US Fishing Dinghy from Germany
Small US-manufactured fishing dinghy exported for trials and returned unchanged within 3 years. Classified under HTS 9801.00.10.89 for Chapter 89 boats meeting US returned goods criteria.
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
• Keep detailed export logs; ensure trailer/equipment also qualifies if imported together; declare separately from personal effects