Google Pixel Watch from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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