Joybird Eliot Leather Recliner from China
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 — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document leather condition with photos; retain customization records proving US origin; declare 'recliner mechanism functional as exported'