Zeiss Axio Observer Scanning Electron Microscope from Japan
Advanced scanning electron microscope system manufactured in the US, sent abroad for demonstration and returned unchanged. Qualifies under 9801.00.10.90 as Chapter 90 optical apparatus returned without improvement within 3 years.
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 detailed export manifests and customs declarations proving US manufacture and unchanged condition
• Document temporary export purpose (demo, testing) with contracts or agreements from foreign recipient
• Prevent misclassification by clearly distinguishing from repaired goods under 9802 headings