Tiffany & Co. Sterling Silver Heart Necklace from Japan
A sterling silver heart pendant necklace originally imported and duties paid, exported within 3 years for personal use abroad, and reimported unchanged within 1 year by the original owner. This qualifies under HTS 9801.00.26.00 as a personal return article not advanced in value or improved in condition while abroad. No manufacturing or alterations occurred overseas.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide proof of prior importation (original entry documents or receipts showing duty payment)
• Include export documentation and evidence of personal use abroad (e.g
• travel records)
• Ensure article shows no signs of repair, alteration, or use that could be construed as improvement