DeWalt 12-Point Combination Wrench Set from Japan
Metric combination wrench set (8-19mm) exported for overseas maintenance and returned after 22 months in original packaging. Classifies as Chapter 82 tools under 9801.00.10.31 when returned unchanged.
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
• Keep original export customs declaration with HTS classification matching return entry
• Ensure no foreign markings or alterations that could suggest value enhancement
• File within 3-year window; late returns subject to full Chapter 82 duties