Automobiles rented by any resident of the United States while abroad and imported for the transportation of such resident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the automobile

Articles imported by or for the account of any person arriving in the United States who is a returning resident thereof (including American citizens who are residents of American Samoa, Guam or the Virgin Islands of the United States): > Automobiles rented by any resident of the United States while abroad and imported for the transportation of such resident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the automobile

Duty Rate (from China)

10%
MFN Base RateFree

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

Total Effective Rate10%

Products classified under HTS 9804.00.60

Toyota Camry Rental Sedan

A mid-size Toyota Camry sedan rented by a US resident during an overseas business trip and imported temporarily for personal use upon return. This falls under HTS 9804.00.60 as it qualifies as an automobile rented abroad by a returning US resident for transporting the resident, family, and guests, with incidental personal articles. The provision allows duty-free entry for such personal vehicles under strict temporary use conditions.

Ford Mustang Rental Convertible

A Ford Mustang convertible rented by a US resident on vacation abroad and re-imported for family transportation during return travel. Classified under 9804.00.60 for rented automobiles used by returning residents solely for personal transport of family, guests, and appropriate articles. Duty-free status requires proof of rental and non-commercial intent.

Volkswagen Golf Rental Hatchback

Compact Volkswagen Golf hatchback rented overseas by a returning US resident for transporting family and personal luggage. Meets HTS 9804.00.60 criteria for duty-free entry of rented foreign automobiles used temporarily by residents for personal purposes upon US return. Incidental article carriage must be appropriate to personal use.

BMW 3 Series Rental Sports Sedan

Premium BMW 3 Series rented abroad by a US resident and imported temporarily for personal and family transport. Qualifies under 9804.00.60 as a rented automobile for returning resident's non-commercial use, including guests and personal articles. Requires documentation proving rental status and intended temporary stay.

Hyundai Tucson Rental SUV

Hyundai Tucson compact SUV rented by US resident during foreign travel, re-imported for family road trips and personal use. Falls under HTS 9804.00.60 exemption for rented autos transporting residents, family, guests, and appropriate personal items temporarily. Proof of residency and rental contract essential.

Mercedes-Benz C-Class Rental Luxury Sedan

Mercedes-Benz C-Class luxury sedan rented overseas for a US resident's return journey with family. Classified in 9804.00.60 for duty-free temporary import of rented automobiles dedicated to personal transport needs of returning residents and their guests.

Honda CR-V Rental Compact SUV

Honda CR-V rented by returning US resident for transporting family and vacation souvenirs. Qualifies under 9804.00.60 as temporary personal automobile import with incidental article carriage appropriate to resident's use.

Audi A4 Rental Premium Sedan

Audi A4 premium sedan rented abroad and imported by US resident for temporary personal use. Meets strict 9804.00.60 requirements for rented vehicles transporting only residents, family, guests, and personal articles.

Kia Sportage Rental Crossover

Kia Sportage crossover rented for overseas trip, re-imported temporarily under 9804.00.60 for returning resident's family transport needs.

Nissan Rogue Rental SUV

Nissan Rogue SUV rented by US resident abroad for personal/family use upon return, classified under 9804.00.60 temporary exemption.

Subaru Outback Rental Wagon

Subaru Outback wagon rented overseas, imported temporarily by resident under 9804.00.60 for personal use.

Mazda CX-5 Rental Crossover

Mazda CX-5 rented abroad for returning resident's family transport, qualifies for 9804.00.60 duty-free status.

Chevrolet Equinox Rental SUV

Chevrolet Equinox SUV rented by US resident for temporary import under personal use provision 9804.00.60.

Jeep Cherokee Rental SUV

Jeep Cherokee rented overseas, re-imported by resident for family transport under 9804.00.60 exemption.

Tesla Model 3 Rental Electric Sedan

Tesla Model 3 electric sedan rented abroad by returning US resident for personal transport, classified under 9804.00.60.