Professional Tool Chest - Architect's Instruments from Canada
Custom mahogany tool chest containing drafting instruments used by U.S. citizen architect living in Japan. Personal effects qualify under 9804.00.85 as professional tools owned at death.
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
• Photograph tools engraved with decedent's name; provide professional license; secure delicate instruments; include tool list/inventory