Deceased Expat's Sterling Silver Jewelry Collection from Japan
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.
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
• Provide death certificate, will/probate documents proving estate title; ensure items clearly identified as decedent's personal property; avoid commercial packaging to prevent stock-in-trade classification