Apple iPhone 14 Pro Max (Repaired) from Japan
US customer's iPhone 14 Pro Max was exported for screen replacement and battery service at authorized overseas repair center after accidental damage. Returned improved in condition under 9802.00.5010 provisions for articles exported for repairs. No additional features or manufacturing processes were performed.
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
• Retain proof of US origin (original purchase receipt) and foreign repair records
• Use commercial invoice showing pre/post-repair values
• Avoid common pitfall of incomplete repair descriptions leading to full dutiable value