Returned Filson Tin Cloth Briefcase from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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