Gardening Tool Set from Canada
Personal gardening tools, gloves, pots taken abroad for home garden by returning resident. Personal effects under HTS 9804.00.45 qualify duty-free.
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
• Clean soil from tools; USDA inspection
• Show garden wear
• Reasonable personal quantities