Crystal Glassware and China Dinner Service from Japan
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 — 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
• Use detailed inventory with photos; provide estate probate documents; separate from any commercial shipments; declare total appraised value for estate tax purposes