Musician's Performance Instrument Case from China
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 — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Performance contract/resume proves professional status
• Custom cases qualify when containing working instrument
• Student instruments may not qualify as professional tools