Returned US Fishing Dinghy from Japan
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 — 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
• Keep detailed export logs; ensure trailer/equipment also qualifies if imported together; declare separately from personal effects