Google Pixel Watch from China
Android smartwatch exported for app development testing overseas, returned unchanged. Qualifies under 9801.00.10.53 through heading 8517 wireless functions, within 3-year limit.
Duty Rate — China → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Google developer account statements prove export for legitimate testing
• Maintain software version logs showing no permanent changes
• Declare as returned goods on commercial invoice prominently