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Repatriated American Bar Stool from Japan

A swivel bar stool with leather seat made in Wisconsin, returned from restaurant chain abroad. Qualifies under HTS 9801.00.10.94 as Chapter 94 U.S. furniture returned within 3 years unchanged.

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

Check swivel mechanism functionality; document commercial use only (not residential); provide restaurant chain documentation; inspect leather for condition changes

Repatriated American Bar Stool from Japan — Import Duty Rate | HTS 9801.00.10.94