Defective Samsung Galaxy S23 Smartphone from Germany
A Samsung Galaxy S23 smartphone previously imported into the US that was exported for customer demonstration but returned because it failed to meet performance specifications for battery life. No manufacturing or improvements were made abroad; it remains in original condition. Qualifies under HTS 9801.00.25.00 as it was reimported within 3 years by the original importer due to non-conformance.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide original import documentation and proof of export within 3 years from CBP records
• Include detailed defect report comparing to original sample/specifications with photos
• Ensure same importer of record; avoid common pitfall of title transfer while abroad