Antique Oak Armoire from European Apartment from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Include photos showing armoire in decedent's residence; provide estate documents and export permits from foreign country; declare appraised value accurately for estate records