Returned Samsung 55-inch QLED TV from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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