Returned Bose QuietComfort Headphones from China
Bose QuietComfort wireless headphones exported for trade show display and returned intact. Falls under HTS 9801.00.10.55 as Chapter 85 headphones/microphones returned within 3 years without any value-adding processes abroad. Original US-origin product qualifies for duty-free re-entry.
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 serial numbers matching export records to prove same articles returned
• Avoid battery replacement or repairs that could be seen as condition improvement
• Use CBP Form 3311 for proof of export if original documents unavailable