Olympus BX53 Clinical Microscope from Japan
US-built clinical microscope system sent abroad for medical training program and returned unchanged. Chapter 90 optical instrument qualifies for duty-free entry under 9801.00.10.90 reimport provisions.
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
• Maintain training program contracts documenting temporary export purpose and return conditions
• Photograph instrument condition at export and reimport to document unchanged status
• Consult CBP for advance ruling if complex multi-component system to confirm classification