Returning Resident's Wardrobe Collection from Germany
A complete set of clothing items taken abroad by a U.S. resident returning home, including suits, dresses, casual wear, and accessories. These personal effects qualify under HTS 9804.00.45 as they were owned and used by the individual during their time abroad and accompany them upon return. The provision exempts such effects from duty when imported by returning U.S. residents.
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
• Ensure all items were personally owned and used abroad; retain receipts or photos proving prior ownership
• Items must accompany the returning resident
• Avoid commercial quantities that suggest resale intent