Google Pixel Watch from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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