Returned Caterpillar Excavator from Japan
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 — 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
• File CBP Form 7501 declaring returned goods status; provide original bill of lading and equipment serials; photograph condition at export and return