9801.00.10.94/Repatriated U.S. Metal Filing Cabinet/Japan

Repatriated U.S. Metal Filing Cabinet from Japan

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 — 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%

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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