John Deere 8R Tractor Lease Return from China
Agricultural tractor imported into US, leased to foreign farming operation for crop planting/harvesting, returned unchanged. Qualifies for 9801.00.20.00 duty-free entry as reimported by original owner without condition improvement.
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
• Document hours of operation and maintenance records; verify no component upgrades; ensure lease clearly specifies no alterations permitted