Assembled Tractor with US Engine from China
John Deere tractor assembled overseas incorporating a US-made diesel engine exported ready for installation. The engine retains physical identity through bolting and connection processes with lubrication as the only incidental operation. Qualifies for 9802.00.80.69 treatment on engine value.
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
• Serial number matching between exported engines and imported tractors essential for audit,Photograph assembly operations to document compliance with 'no advancement in value' rule,Separate invoicing showing US engine value vs foreign chassis/cab value required