Repatriated American Bar Stool from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Check swivel mechanism functionality; document commercial use only (not residential); provide restaurant chain documentation; inspect leather for condition changes