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US Cruise Ship Returned After Charter from Japan

US-built cruise ship temporarily chartered abroad and returned within 3 years without modifications. Covered by HTS 9801.00.10.89 as Chapter 89 passenger ship returned in original condition.

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

Coordinate advance CBP ruling for large vessels; document charter agreement; ensure crew manifests comply with immigration rules