Used Caterpillar Excavator from Japan
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.
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%
Import Tips
• Maintain rental/lease contracts showing US origin and export to support classification
• Document condition upon return to distinguish from used foreign equipment
• Avoid common error of incomplete export manifests leading to full MFN duty assessment