Boeing 737-800 Passenger Aircraft from Germany
A narrow-body commercial jet airliner previously exported from the US for leasing to foreign carriers, now returned after contract completion. Qualifies under HTS 9801.00.70.00 as an aircraft exported with drawback benefit and re-imported, subject to duty on any foreign value added during its time abroad.
Duty Rate — Germany → 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
• Retain original drawback documentation proving export under 19 CFR Part 190
• Declare any foreign repairs, modifications or parts added while abroad for proper dutiable value calculation
• File CBP Form 7501 with statistical reporting number 9801.00.7000 followed by underlying aircraft HTS like 8802.40.0040