Personal Reference Library - Leather Bound Books from Germany
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 — Germany → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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