Returned Filson Tin Cloth Briefcase from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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