Samsung 55-inch QLED TV from Germany
A 55-inch QLED television exported from the US for trade show display and returned unchanged. Qualifies under 9801.00.10.53 as provided for in heading 8528 (when applicable) or related reception apparatus, returned within 3 years without value advancement.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Retain bill of lading and export declaration proving US origin and date of export
• Document reason for export (e.g
• exhibition) to avoid scrutiny on condition improvement
• Avoid common pitfall of missing 3-year return deadline which triggers standard Chapter 85 duties