German Cuckoo Clock from Japan
Traditional Black Forest cuckoo clock bought during European vacation. Qualifies for duty-free entry under HTS 9804.00.65 as household article accompanying returning resident, total value under $800 limit.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Declare at customs upon arrival; fragile items need protective packaging; value based on retail price paid abroad