Returned Samsung 55-inch QLED TV from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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