Replacement Swiss Army Knife from Japan
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 — 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
• 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