Personal Photograph Albums and Family Heirlooms from Canada
Multi-generational photo albums and family jewelry owned by U.S. citizen who died in Canada. These deeply personal effects qualify under 9804.00.85 as estate property with clear title.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Handle with archival gloves; climate-controlled shipping; document chain of family ownership; include emotional value in estate description