Returned Filson Tin Cloth Briefcase from China
Filson original briefcase made from US-manufactured tin cloth and leather, exported for business travel, returned within 3 years showing normal wear but no repairs, waterproofing, or hardware replacement abroad. Qualifies under HTS 9801.00.10.98.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Hardware serial numbers and stitching patterns must match export condition
• Business travel records support temporary export narrative
• Leather conditioning or zipper replacement abroad disqualifies entire bag