Warranty-Returned LCD Television from China
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 — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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