Komatsu PC200 Excavator Lease Return from China
Hydraulic excavator leased for mining operations abroad, returned to US lessor without rebuilds or attachments added. Qualifies under 9801.00.20.00 for duty-free reimport by original importer.
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
• Conduct pre/post-lease condition surveys; retain maintenance invoices showing only routine service; declare lease value separately from equipment