9801.00.20.00/Komatsu PC200 Excavator Lease Return/Japan

Komatsu PC200 Excavator Lease Return from Japan

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 — 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%

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Import Tips

• Conduct pre/post-lease condition surveys; retain maintenance invoices showing only routine service; declare lease value separately from equipment