IKEA Poäng Armchair from China
The iconic IKEA Poäng armchair exported from the US for use in a trade show exhibition and returned within 3 years without any modifications. This seating furniture falls under HTS 9801.00.10.92 as a returned US good under heading 9401 that was not advanced in value or improved in condition abroad. It qualifies for duty-free reimportation when properly documented.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide proof of US origin via original purchase invoice; declare export history on CBP Form 7501; ensure no foreign repairs were performed that could trigger duty liability