Defective Sony WH-1000XM5 Headphones from Japan
Sony WH-1000XM5 wireless headphones imported, exported for product review, returned due to noise cancellation not meeting published specs. No alterations abroad, reimported by original importer within 18 months. Qualifies under 9801.00.25.00 returned goods provision.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide original spec sheet and test data showing variance from contracted performance
• Use same commercial invoice number linking original import to reimport entry
• Avoid storage fees abroad counting as 'advanced in value'; document prompt return