Used Leather Recliner Armchair from Canada
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.
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 one-year foreign use (lease agreements, utility bills, photos showing wear),Declare as personal effects on CBP Form 3299; avoid commercial packaging