Accountant's Professional Calculator and Files from China
Financial calculator, owned client files, and audit tools used by CPA abroad. Professional accounting implements qualify under HTS 9804.00.15 for emigrating accountants.
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
• CPA certification and client list (anonymized) verify professional accounting practice,Financial calculator programming specific to accounting functions,Exclude general office supplies from professional accounting tools