Personal Reference Library - Leather Bound Books from China
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 — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Catalog books by title/author; provide evidence of decedent's use; use protective packing; declare total collection value for insurance