Returned U.S. Leather Office Armchair from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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