Returned Apple iPhone 12 Pro from China
An Apple iPhone 12 Pro smartphone exported from the US for repair under warranty and returned unchanged in its essential character. It falls under HTS 9801.00.10.55 as a Chapter 85 article (telephones) returned within 3 years without advancement in value or improvement in condition beyond repair to original state. This provision allows duty-free re-entry for US goods restored abroad.
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
• Provide proof of US origin via original invoice and export documentation to qualify for duty-free entry
• Include warranty repair records showing no manufacturing improvements were made abroad
• File within 3 years of export and declare under 9801.00.10.55 to avoid full Chapter 85 duties