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%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
• Document leather condition with photos; retain customization records proving US origin; declare 'recliner mechanism functional as exported'