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Returned US Houseboat from Japan

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 — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

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