Returned US Kayak Tender from China
Small US-made tender boat for kayak support exported for testing, returned in original state within 3 years. Under HTS 9801.00.10.89 as Chapter 89 rowboat.
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
• Minimal documentation for small craft; trailer may need separate classification; personal use declaration simplifies