Returned US Pontoon Boat from China
Recreational pontoon boat of US manufacture exported for expo display and repatriated unchanged within 3 years. Qualifies under HTS 9801.00.10.89 for Chapter 89 floating structures.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include expo participation proof; check for accessory classification issues; file electronically via ACE system