US-Fabricated Tractor Cab Assembly from Japan
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 — 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
• 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