Gold Wedding Band and Engagement Ring Set from Germany
14k gold wedding band and diamond engagement ring worn daily by the decedent. These personal effects qualify under 9804.00.85 as they were the U.S. citizen's personal jewelry owned at time of death abroad, title now in estate.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide marriage/license records if available; include gemologist appraisal; photograph rings on decedent if possible; declare insurance value accurately