Honda GX390 Utility Gasoline Engine from Germany
13HP horizontal shaft gasoline engine exported for carburetor rebuild and crankshaft repair. Returned after foreign manufacturing improved condition for continued lawn equipment use. HTS 9802.00.50.30 specifically covers such repaired internal combustion engines.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Small engines under 20HP need export bill of lading matching return serial numbers
• Avoid misclassification as parts (8409) by importing complete functional units
• Document foreign repair value <50% of engine value to avoid 'substantial transformation'