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Returned US Houseboat from China

Floating residential houseboat constructed in the US, exported for demonstration abroad and returned in original condition within 3 years. Falls under HTS 9801.00.10.89 for Chapter 89 floating structures returned without value enhancement.

Duty Rate — China → United States

12.5%

Rate breakdown

9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

Import Tips

Certify no interior modifications occurred; provide US builder specs; use CBP Form 7501 with proper Chapter 98 annotation