Ladies Pearl Stud Earrings Returned from Japan
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 — 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
• 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