Sony WH-1000XM5 Wireless Headphones from China
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 — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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