Returned Caterpillar Excavator from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• File CBP Form 7501 declaring returned goods status; provide original bill of lading and equipment serials; photograph condition at export and return