Returned U.S. Fabric Upholstered Sofa from Japan
A 3-seat fabric sofa manufactured in High Point, North Carolina, exported for hotel use in Mexico, returned after refurbishment project cancellation. Falls under 9801.00.10.94 as unchanged U.S. Chapter 94 furniture returned within 3 years.
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%
Import Tips
• Certify fabric condition unchanged (no cleaning/spot removal); provide export customs declaration; use manufacturer's affidavit of U.S. origin; inspect for foreign labels before reimport