Assembled Laptop with US Motherboard from Japan
Dell laptop assembled abroad using a US-manufactured motherboard exported ready for final assembly. The motherboard maintains its form and is joined via standard connectors with only painting and testing performed overseas. Classified under 9802.00.80.69 for duty-free treatment on the US component value.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide export documentation linking specific US motherboards to imported finished laptops,Document foreign assembly operations to confirm they qualify as 'incidental to assembly',Use CBP Form 7501 with proper 9802.00.80.69 annotation and value breakdown