Returned Caterpillar Excavator from China
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 — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• File CBP Form 7501 declaring returned goods status; provide original bill of lading and equipment serials; photograph condition at export and return