Used Caterpillar Excavator from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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