Refurbished Caterpillar Tractor Engine from China
Diesel engine from Caterpillar tractor exported for complete overhaul including new pistons and machining, then returned. Qualifies under 9802.00.50 as heavy equipment repaired abroad to improve condition. Statistical: 9802.00.5040-8408.90.1090.
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 specifications and US export proof
• Calculate dutiable value as foreign labor/parts cost excluding original engine value
• Ensure engine serial numbers match export records