Crystal Glassware and China Dinner Service from China
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.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Use detailed inventory with photos; provide estate probate documents; separate from any commercial shipments; declare total appraised value for estate tax purposes