Personal and household effects, not stock in trade, the title to which at the time of importation is in the estate of a citizen of the United States who died abroad
Personal and household effects, not stock in trade, the title to which at the time of importation is in the estate of a citizen of the United States who died abroad
Duty Rate (from China)
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Products classified under HTS 9804.00.85
Persian Carpet Collection from Middle East Residence
Hand-knotted Persian carpets used in the decedent's Dubai residence. These household effects qualify under 9804.00.85 as personal property acquired for home use by U.S. citizen who died abroad, title vested in estate.
Deceased Expat's Sterling Silver Jewelry Collection
A collection of sterling silver necklaces, rings, and bracelets owned by a U.S. citizen who passed away abroad. These personal effects were part of the decedent's everyday wear and are being imported as part of their estate, qualifying under 9804.00.85 as they are not stock in trade and title vested in the estate upon death.
Antique Oak Armoire from European Apartment
A 19th-century French oak armoire used in the decedent's Paris apartment for storing clothing. This household effect qualifies under 9804.00.85 as it was personal property owned by the U.S. citizen who died abroad, with title now held by their estate.
Personal Art Collection - Oil Paintings
Five original oil paintings collected by the decedent during 20 years living in Italy. These personal effects qualify under 9804.00.85 as artwork owned for personal enjoyment, not commercial purposes, with title now in the U.S. citizen's estate.
Deceased's Mercedes-Benz E-Class Sedan
A 2018 Mercedes-Benz E-Class sedan used by the U.S. citizen during their residence in Germany. This personal vehicle qualifies under 9804.00.85 as it was the decedent's personal property, not stock in trade, with title now vested in their estate.
Crystal Glassware and China Dinner Service
Wedgwood china dinner service and Baccarat crystal glassware used in the decedent's London household. These household effects qualify under 9804.00.85 as personal property owned by the U.S. citizen who died abroad, title now in estate.
Gold Wedding Band and Engagement Ring Set
14k gold wedding band and diamond engagement ring worn daily by the decedent. These personal effects qualify under 9804.00.85 as they were the U.S. citizen's personal jewelry owned at time of death abroad, title now in estate.
Personal Reference Library - Leather Bound Books
300-volume leather-bound reference library used by the decedent lawyer living in London. These personal effects qualify under 9804.00.85 as the U.S. citizen's professional/personal books owned at death abroad.
Silver Tea Service and Coffee Set
Georgian silver tea service and coffee set used daily in the decedent's English country home. These household effects qualify under 9804.00.85 as personal property of U.S. citizen who died abroad.
Grandfather Clock from English Manor
19th-century English grandfather clock maintained in the decedent's country home. This household effect qualifies under 9804.00.85 as personal property owned by U.S. citizen who died abroad.
Personal Wine Cellar Collection
450-bottle collection of vintage French and Italian wines from decedent's cellar. These personal effects qualify under 9804.00.85 as beverages owned for personal consumption by U.S. citizen who died abroad.
Handmade Quilts and Bed Linens Collection
Collection of handmade quilts and heirloom linens used in the decedent's Mexican residence. These household effects qualify under 9804.00.85 as personal textile property owned at death.
Professional Tool Chest - Architect's Instruments
Custom mahogany tool chest containing drafting instruments used by U.S. citizen architect living in Japan. Personal effects qualify under 9804.00.85 as professional tools owned at death.
Porcelain Figurine Collection
Meissen porcelain figurine collection displayed in decedent's German home. These personal decorative household effects qualify under 9804.00.85 as owned by U.S. citizen who died abroad.
Personal Photograph Albums and Family Heirlooms
Multi-generational photo albums and family jewelry owned by U.S. citizen who died in Canada. These deeply personal effects qualify under 9804.00.85 as estate property with clear title.