Returned US Kayak Tender from Germany
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 — 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
• Minimal documentation for small craft; trailer may need separate classification; personal use declaration simplifies