Grandfather Clock from English Manor from Canada
19th-century English grandfather clock maintained in the decedent's country home. This household effect qualifies under 9804.00.85 as personal property owned by U.S. citizen who died abroad.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Drain oil from clock mechanism; secure pendulum/works; provide clockmaker appraisal; document family history of ownership