Replacement Garmin GPS Watch from Canada
Garmin Forerunner 945 GPS smartwatch imported to replace identical model found unsatisfactory (heart rate sensor failure). Original exempted under 9804.00.70 and exported under supervision within 60 days. Personal fitness tracker replacement duty-free for returning resident.
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
• Wristwatches with significant computing functions may face classification challenges
• Include fitness data logs showing sensor failure as proof of unserviceability
• Multiple similar devices raise red flags for commercial vs personal use