West Elm Harmony Sofa from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document export with bill of lading; provide US retail purchase proof; declare 'returned US goods - no advancement' on entry summary