Ladies Pearl Stud Earrings Returned from Germany
14K gold ladies pearl stud earrings exported for bridal salon display and returned. Classifiable under 9801.00.10.30 Chapter 71 within 3 years, no foreign setting work performed. Bridal industry sample export return.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Salon sample loan agreements prove temporary commercial export nature,Pearl luster condition must match export to avoid improvement allegations,Post backing security must remain intact for unchanged condition proof