Apple iPhone 14 Pro from Canada
A premium smartphone returned to the US after export for warranty repair or demonstration abroad. Classified under HTS 9801.00.10.53 when returned within 3 years without advancement in value or improvement in condition beyond repair, with primary classification under heading 8517 for telephone sets.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide proof of US origin via original invoice or serial number records to qualify for duty-free reimport
• Include export documentation and proof of return within 3-year window; common pitfall is missing repair records
• Ensure no value-adding modifications occurred abroad; simple repairs maintain eligibility