Shimadzu IRSpirit FTIR Spectrometer from Japan
Fourier transform infrared spectrometer exported for spectral library development abroad and returned. US Chapter 90 instrument qualifies under 9801.00.10.90 reimport provisions.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Maintain software version records proving no updates or modifications during foreign use
• Coordinate with manufacturer's service records to document maintenance history
• Use manufacturer's letter certifying US origin and unchanged condition upon reimport