Repaired Apple iPhone 13 from Japan
Apple iPhone 13 smartphones exported from the US for screen replacement and battery repair, then returned after processing. Classified under HTS 9802.00.5060 as US goods exported for repairs/alterations, with duty applied only to the cost of repair value added abroad. Meets chapter 98 requirements for articles returned after improvement by repair processes.
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
• Provide export documentation (commercial invoice, bill of lading) proving original US export and repair nature to claim 9802 treatment
• Declare dutiable value as only the foreign repair/alteration cost; include detailed repair invoices from abroad
• Avoid misclassification as new imports by maintaining clear US origin records; common pitfall is incomplete export proof