Returned Bose QuietComfort Headphones from Japan
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 — 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
• 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