Replacement Swiss Army Knife from Germany
A Victorinox Swiss Army Knife imported by a returning U.S. resident to replace an identical model previously exempted under 9804.00.70. The original was exported under Customs supervision within 60 days as it was defective upon inspection. This provision allows duty-free replacement of personal articles found unsatisfactory abroad.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide proof of original exemption under 9804.00.70 and export documentation showing supervision within 60 days
• Ensure replacement is of comparable value; obtain CBP Form 3299 or equivalent for verification
• Avoid common pitfall of exceeding 60-day export window which disqualifies replacement eligibility