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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Use detailed inventory with photos; provide estate probate documents; separate from any commercial shipments; declare total appraised value for estate tax purposes