Returned U.S. Leather Office Armchair from Canada
A high-back leather executive armchair produced in North Carolina, USA, that was shipped to a European client for office use and returned after lease termination. Classified under 9801.00.10.94 as Chapter 94 U.S. furniture returned unchanged within 3 years.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include bill of lading showing original export date and proof no upholstery cleaning or repairs occurred abroad; declare exact export date on entry summary; photograph condition upon return