Sony WH-1000XM5 Wireless Headphones from Canada
Premium noise-cancelling wireless headphones returned after US export for market testing abroad. Falls under HTS 9801.00.10.53 when associated with heading 8518 (microphones/receivers) or 8519 components, returned unchanged within 3 years.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include manufacturer's serial number records linking to original US production
• Provide temporary export carnet if used for international exhibitions
• Watch for misclassification as new imports; maintain detailed condition reports