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Joybird Eliot Leather Recliner from Japan

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 — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

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