Emerald Earrings US Product Returned from Japan
14K white gold stud earrings with natural emeralds, exported for catalog photography and returned unchanged. Qualifies for 9801.00.10.30 as Chapter 71 US-made jewelry within 3-year return window, no foreign value enhancement. Common for jewelry brand marketing exports.
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
• Pair export bill of lading with import entry for seamless CBP processing of returned jewelry,Professional appraisal at export establishes baseline value for 9801.00.10.30 duty-free claim,Avoid temporary import bonds by properly documenting US origin and unchanged condition