Formula 1 Race Car from Japan
High-performance Formula 1 single-seater race car temporarily imported by a foreign racing team for competition in events like the Miami Grand Prix. Classified under HTS 9813.00.35 as it qualifies as an automobile brought by nonresidents specifically for racing contests, with usual equipment like tires and tools included.
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 entry documentation proving participation in specific US-sanctioned race with official invitation or registration,File CBP Form 7501 with clear temporary import intent and expected export date; consider TIP (Temporary Importation Permit),Maintain detailed racing team records and ensure vehicle exported within contest period to avoid duty conversion