Returned Samsung 55-inch QLED TV from China
Samsung 55-inch QLED television exported for product demonstration abroad and returned to US inventory. Qualifies under HTS 9801.00.10.55 as Chapter 85 reception apparatus returned within 3 years without improvement or value advancement. No manufacturing processes were applied overseas.
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
• Submit commercial invoice showing original US sale/purchase and export records
• Include declaration that no foreign manufacturing enhanced the TV's value or condition
• Monitor 3-year export-to-return timeline strictly for compliance