Refurbished Caterpillar Excavator Arm from China
Caterpillar excavator boom arm exported from US for welding repairs and hydraulic cylinder replacement abroad, then returned. HTS 9802.00.5060 covers US machinery parts repaired overseas with duty only on repair value. Returned after value advancement through industrial repair processes.
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 detailed repair reports and photos showing before/after condition to substantiate 'advanced in value' claim
• Use CBP Form 7501 with 9802 citation; segregate repair costs from original value in entry summary