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Musician's Performance Instrument Case from Germany

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 — Germany → United States

10%

Rate breakdown

9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%

Import Tips

Performance contract/resume proves professional status

Custom cases qualify when containing working instrument

Student instruments may not qualify as professional tools