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