Musician's Performance Instrument Case from Canada
Professional flute in custom case taken abroad by musician for recital. Musical instrument qualifies as tool of performance trade under 9804.00.10 when personal property. Duty-free professional musical implement.
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
• Performance contract/resume proves professional status
• Custom cases qualify when containing working instrument
• Student instruments may not qualify as professional tools