Samsung 55-inch QLED TV from Japan
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 — 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
• 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