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Returned American Musical Instrument Case from Japan

A custom guitar case manufactured in California, exported with instrument for international tour and returned within 3 years unaltered. Covered by 9801.00.10.10 for temporary performance use 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

Musicians provide tour itineraries and performance contracts as temporary use proof

Keep cases separate from instruments if instruments have different classifications

CBP music industry guidelines recommend pre-clearance for high-value returns