Returned Apple iPhone 14 from China
A U.S.-manufactured Apple iPhone 14 exported for personal use abroad and returned within 3 years without any modifications, repairs, or manufacturing processes. This smartphone qualifies under HTS 9801.00.10 as it remains in the same condition as when exported, meeting the requirements for duty-free reimportation of unaltered U.S. goods.
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 proof of U.S. origin and export (e.g
• original invoice, serial number records); declare 'returned goods' on entry documents; ensure no repairs or alterations occurred abroad to avoid reclassification