Leased Caterpillar D6T Dozer from Japan
A heavy construction bulldozer previously imported into the US, leased to a foreign contractor for earthmoving projects, and reimported unchanged after lease completion. It qualifies under HTS 9801.00.20.00 as it was exported under lease agreement without any manufacturing alterations or value advancement abroad, returning to the original US importer.
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
• Maintain detailed lease documentation including export records and condition inspection reports; ensure no foreign repairs or modifications occurred; file proof of original importation and same-entity reimport