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
12.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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