Refurbished Caterpillar Excavator Arm from Germany
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 — 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
• 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