Returned Gibson Electric Guitar from China
U.S.-made Gibson Les Paul electric guitar exported for performances and returned within 3 years without setup adjustments, refinishing, or repairs. This unaltered musical instrument qualifies under HTS 9801.00.10 for duty-free reentry.
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
• Keep original sales documentation and serial number records; declare as returned personal property; avoid neck adjustments or electronics work abroad