Repatriated U.S. Metal Filing Cabinet from China
A 4-drawer lateral metal filing cabinet produced in Illinois, exported to Asia for office use, returned after corporate merger. Classified under HTS 9801.00.10.94 as Chapter 94 U.S. furniture returned within 3 years unchanged.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify no foreign locks or hardware added; document original U.S. production specs; check for import restrictions on metal content; maintain corporate transfer documentation