Lawyer's Trial Briefcase Set from Japan
Professional leather briefcases containing annotated law books, legal pads, document organizers, and trial binders used by attorney for international arbitration. Returned by same lawyer. Qualifies under HTS 9801.00.85.00 as lawyer's professional books and implements temporarily exported.
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
• Include case filings, travel orders, and book annotations proving professional use; segregate personal items; provide export declaration copies