Gold Wedding Band and Engagement Ring Set from Japan
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 — 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
• Provide marriage/license records if available; include gemologist appraisal; photograph rings on decedent if possible; declare insurance value accurately