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
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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