Musician's Performance Instrument Case from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Performance contract/resume proves professional status
• Custom cases qualify when containing working instrument
• Student instruments may not qualify as professional tools