US-Export Printed Circuit Board Assemblies from Japan
Electronic assemblies where U.S.-exported printed circuit boards are populated with components abroad using soldering and testing operations incidental to assembly. Qualifies under 9802.00.80.48 per note 7(c) as boards retain physical identity without advancement beyond permitted assembly. Duty-free applies only to U.S. PCB value.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Include PCB manufacturing records and export declarations showing U.S. origin and ready-for-assembly condition
• Document assembly process to prove no prohibited operations like etching or lamination occurred abroad
• Separate U.S
• PCB value from foreign-added components on commercial invoice to avoid over-duty assessment