Returned John Deere Tractor from China
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.
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
• 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