Returned Caterpillar Excavator from Canada
Caterpillar 320 hydraulic excavator manufactured in the U.S., exported for construction project evaluation, returned within 3 years without repairs or modifications. Qualifies under HTS 9801.00.10 for duty-free reimport as unaltered heavy machinery.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• File CBP Form 7501 declaring returned goods status; provide original bill of lading and equipment serials; photograph condition at export and return