Silver Tea Service and Coffee Set from Japan
Georgian silver tea service and coffee set used daily in the decedent's English country home. These household effects qualify under 9804.00.85 as personal property of U.S. citizen who died abroad.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Photograph service engraved/used by decedent; provide silver hallmarks assay; include estate valuation; use acid-free packing materials