Lawyer's Leather Briefcase and Legal Pads from Japan
Personal leather briefcase containing legal pads, case files taken abroad by attorney for international arbitration. Qualifies as professional books and implements under 9804.00.10 when owned and carried by the lawyer. Duty-free as tools of legal occupation.
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
• Briefcase must contain professional documents; empty cases may reclassify
• Legal pads qualify as 'books' when containing case notes/work product
• Firm-owned briefcases require different commercial entry procedures