Replacement North Face Backpack from Canada
The North Face Borealis backpack imported to replace identical model previously exempted under 9804.00.70 due to zipper failure. Original exported under Customs supervision within required 60 days. This returning resident replacement qualifies for duty-free entry under 9804.00.75.
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
• Backpacks over certain size/weight may require agricultural inspection for contaminants
• Include photos of defect and export confirmation to prove 'unsatisfactory' condition
• Comparable value must be demonstrated; luxury brand replacements face scrutiny