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%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
• 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