Apple iPhone 14 Pro from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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