Returned American-Made Oak Dining Chair from Canada
A solid oak dining chair manufactured entirely in the United States that was exported for use in a corporate office abroad and is now being returned unchanged. This product falls under HTS 9801.00.10.94 as a U.S.-origin article from Chapter 94 (furniture) returned within 3 years without any advancement in value or improvement in condition while abroad.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide original U.S. manufacturing documentation and export records to prove U.S. origin; ensure no foreign repairs or modifications occurred; file CBP Form 3311 for returned goods