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