West Elm Harmony Sofa from Germany
Modern West Elm Harmony 3-seater sofa exported for photoshoot staging and returned unchanged within 3 years. This convertible sofa qualifies under HTS 9801.00.10.92 as returned US product of heading 9403 (other furniture) not improved abroad. Duty-free reimportation applies.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Document export with bill of lading; provide US retail purchase proof; declare 'returned US goods - no advancement' on entry summary