US-Fabricated Tractor Cab Assembly from Canada
Complete tractor cabs manufactured in the United States are shipped to Mexico for final assembly onto imported chassis and engines to create finished tractors. The US cabs undergo only assembly and painting operations abroad while retaining their original form. This meets 9802.00.80 requirements for US components assembled abroad.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Submit bills of materials clearly identifying US-origin cab components with value breakdown
• Document that assembly was performed by bolting/welding only - no cutting or reshaping of US parts