Personal Reference Library - Leather Bound Books from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Catalog books by title/author; provide evidence of decedent's use; use protective packing; declare total collection value for insurance