Porcelain Figurine Collection from China
Meissen porcelain figurine collection displayed in decedent's German home. These personal decorative household effects qualify under 9804.00.85 as owned by U.S. citizen who died abroad.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Use museum-quality packing/crating; provide figurine catalog numbers; photograph in decedent's display cabinets; obtain insurance appraisal