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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Keep detailed export logs; ensure trailer/equipment also qualifies if imported together; declare separately from personal effects