Persian Carpet Collection from Middle East Residence from Japan
Hand-knotted Persian carpets used in the decedent's Dubai residence. These household effects qualify under 9804.00.85 as personal property acquired for home use by U.S. citizen who died abroad, title vested 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
• Obtain export permits from origin country; provide photos in situ; include estate inventory/appraisal; avoid dealer packaging/branding