Used Leather Recliner Armchair

A well-worn leather recliner armchair used daily in a European apartment for over two years by an expat family. This qualifies under HTS 9804.00.05 as 'usual and reasonable furniture' actually used abroad for at least one year, imported by the owner upon return to the US, not intended for sale. It bears visible signs of personal use like seat impressions and minor scuffs.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+10.0%10%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9401.61.40Higher: 35% vs 10%

If not provably used abroad for 1 year

Upholstered household seats of wood fall under Chapter 94 furniture when lacking personal use documentation

9804.00.70Same rate: 10%

If acquired as incident of foreign journey

Personal effects up to $800 value for travelers, but excludes furniture used over one year

9801.00.10Same rate: 10%

If US goods returned after repairs abroad

US-made articles returned after being repaired abroad, not personal effects

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Import Tips & Compliance

Provide proof of one-year foreign use (lease agreements, utility bills, photos showing wear),Declare as personal effects on CBP Form 3299; avoid commercial packaging