Returned U.S. Reception Desk from Japan
A modular reception desk system manufactured in California, returned from international branch office closure. Falls under 9801.00.10.94 as U.S. Chapter 94 office furniture returned 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%
Import Tips
• Document modular disassembly/reassembly; ensure all components returned; provide office lease termination records; verify no foreign branding added