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9801.00.10.89/Returned US Pontoon Boat/Japan

Returned US Pontoon Boat from Japan

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 — 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%
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Import Tips

• Include expo participation proof; check for accessory classification issues; file electronically via ACE system