DeWalt 12-Point Combination Wrench Set from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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