IKEA Poäng Armchair from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, 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