Warranty-Returned LCD Television from Canada
A 55-inch LCD television exported for warranty repairs to fix a faulty backlight and returned to the US. Classified under HTS 9802.00.50 as it was exported solely for repairs or alterations and returned after being improved in condition without substantial transformation. Statistical reporting uses 9802.00.5040-8528.72.3000 with quantity in units.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide proof of export (commercial invoice, bill of lading) and repair records showing work performed abroad
• Declare dutiable value as repair cost only; full value goes in statistical column
• Ensure no drawback was claimed on original export to qualify for this provision