Returned John Deere Tractor

Agricultural tractor manufactured in US, exported for demonstration abroad, now returned unchanged. Falls under 9801.00.80.90 as previously exported US goods not qualifying for other free entry provisions in Chapter 98. Returned without benefit of drawback.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+10.0%10%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8701.91Same rate: 10%

If entered without proof of US origin

New tractors without return documentation classified under Chapter 87 at full agricultural tractor rates

9801.00.70Same rate: 10%

If exported with drawback benefit

Goods exported with drawback excluded from all 9801 provisions including 9801.00.80.90

9813.00.05Same rate: 10%

If produced in US bonded warehouse

Articles from US bonded warehouses have separate treatment under 9813.00.05

Not sure which classification is right?

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Import Tips & Compliance

Submit original export declaration and vehicle identification to prove US manufacture and prior export

Verify no manufacturing occurred in bonded warehouse prior to export per exclusion in US note 1(c)

Prepare for CBP inspection to confirm no foreign alterations affecting classification

Related Products under HTS 9801.00.80.90

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Construction excavator exported from US for rental abroad, returned after lease period. Classified under 9801.00.80.90 as US-origin goods previously exported, not qualifying for other Chapter 98 free entry provisions. No internal revenue taxes applicable.

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US-manufactured Boeing 737 temporarily repositioned abroad for airline testing, now returned. Qualifies under 9801.00.80.90 as previously exported US goods not otherwise free under Chapter 98 provisions. Excludes instruments of international traffic.

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Harley-Davidson motorcycle exported from US for foreign sales demonstration, returned unsold. Classified under 9801.00.80.90 as US goods previously exported, not free under other Chapter 98 provisions. No internal revenue tax implications.

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