Personal Reference Library - Leather Bound Books from Canada
300-volume leather-bound reference library used by the decedent lawyer living in London. These personal effects qualify under 9804.00.85 as the U.S. citizen's professional/personal books owned at death 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
• Catalog books by title/author; provide evidence of decedent's use; use protective packing; declare total collection value for insurance