Returned Philips Hue Smart Bulb from Germany
Philips Hue LED smart bulb exported for lighting design showcase and returned. Classified under HTS 9801.00.10.55 as Chapter 85 lighting/signaling apparatus returned within 3 years unchanged. No improvement abroad.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide design showcase invitations as export proof
• Test functionality before/after to document consistency
• Package individually to prevent damage claims