Worn Leather Sofa from Japan
Three-seat leather sofa with cracked cushions from three years in Dubai villa, used by returning executive family. Qualifies under HTS 9804.00.05 as reasonable living room furniture actually used abroad over one year.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Professional cleaning OK if wear remains visible,Include family photos showing sofa in foreign home,Limit to one primary sofa for 'reasonable' personal use