Returning Resident's Wardrobe Collection from Japan
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 — 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
• 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