Joybird Eliot Leather Recliner from Canada
Custom Joybird Eliot top-grain leather recliner exported for interior design portfolio and returned within 3 years without use wear. Classifies under HTS 9801.00.10.92 as returned US seating (heading 9401) maintained in same condition.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document leather condition with photos; retain customization records proving US origin; declare 'recliner mechanism functional as exported'