Personal Photograph Albums and Family Heirlooms from Japan
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 — 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
• Handle with archival gloves; climate-controlled shipping; document chain of family ownership; include emotional value in estate description