Returned John Deere Tractor from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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