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
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Include case filings, travel orders, and book annotations proving professional use; segregate personal items; provide export declaration copies