German Cuckoo Clock from Japan
Traditional Black Forest cuckoo clock bought in Germany, valued at $280. Qualifies as household decorative article under HTS 9804.00.70 personal exemption for returning residents' foreign acquisitions.
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
• Pack carefully to avoid damage; declare as household good
• Value based on foreign retail price
• Stay within 30-day no-claim period rule