Returned Apple iPhone 12 Pro from China
A used Apple iPhone 12 Pro smartphone originally exported from the US for personal use abroad and returned within 3 years without any modifications, repairs, or manufacturing processes. This qualifies under HTS 9801.00.10.98 as a US product returned unchanged in condition or value. No advancement in value occurred while abroad, meeting the strict criteria for duty-free reimportation.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide original US export documentation and proof of unchanged condition via photos/comparisons to avoid reclassification
• File CBP Form 3311 properly declaring the item as 'US goods returned' with no foreign processing
• Avoid common pitfalls like minor repairs abroad which disqualify from 9801.00.10.98 and trigger normal duties