98Special classification provisions (U.S.)

118 statistical lines · Expand a heading; the right column is the general rate.

Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad9801.00.10

Articles previously exported with intent to reimport after temporary use abroad9801.00.10.10Free

Articles returned temporarily for repair, alteration, processing or the like, the foregoing to be reexported Other:9801.00.10.12Free

Articles returned temporarily for repair, alteration, processing or the like, the foregoing to be reexported Other9801.00.10

Meat and poultry products provided for in chapter 2 or 1 69801.00.10.15Free

Peanuts provided for in heading 12029801.00.10.26Free

Articles provided for in chapter 289801.00.10.27Free

Articles provided for in chapter 309801.00.10.28Free

Articles provided for in chapter 379801.00.10.29Free

Articles provided for in chapter 719801.00.10.30Free

Articles provided for in chapter 82 Articles provided for in chapter 84:9801.00.10.31Free

Articles provided for in chapter 82 Articles provided for in chapter 849801.00.10

Articles provided for in headings 8407.10, 8409.10, 8411 or 8412.109801.00.10.35Free

Articles provided for in subheadings 8419.33.10, 8419.34.00, 8424.41, 8424.49, 8424.82, 8424.90, 8429.11, 8429.19 or 8431.42 or headings 8432, 8433, 8434 or 84369801.00.10.37Free

Articles provided for in headings 8470, 8471, 8472 or 84739801.00.10.43Free

Other9801.00.10.45Free

Articles provided for in chapter 859801.00.10

Articles provided for in headings 8501, 8502 or 85039801.00.10.49Free

Articles provided for in heading 85049801.00.10.51Free

Articles provided for in headings 8517, 8519, 8525, 8527 or 85299801.00.10.53Free

Other9801.00.10.55Free

Articles provided for in chapter 869801.00.10.59Free

Articles provided for in chapter 879801.00.10

Articles provided for in heading 87019801.00.10.63Free

Articles provided for in heading 87029801.00.10.64Free

Articles provided for in heading 87039801.00.10.65Free

Articles provided for in heading 87049801.00.10.66Free

Articles provided for in headings 8706, 8707 or 87089801.00.10.67Free

Articles provided for in headings 8705 or 87099801.00.10.69Free

Other9801.00.10.74Free

Other9801.00.10

Articles provided for in chapter 889801.00.10

Articles provided for in headings 8801 or 88029801.00.10.75Free

Articles provided for in heading 88049801.00.10.77Free

Articles provided for in headings 8805, 8806 or 88079801.00.10.79Free

Articles provided for in chapter 899801.00.10.89Free

Articles provided for in chapter 909801.00.10.90Free

Articles provided for in chapter 949801.00.10

Articles provided for in headings 9401, 9402 or 94039801.00.10.92Free

Other9801.00.10.94Free

Articles provided for in chapter 979801.00.10.97Free

Other9801.00.10.98Free

United States Government property, returned to the United States without having been advanced in value or improved in condition by any means while abroad, entered by the United States Government or a contractor to the United States Government, and certified by the importer as United States Government property9801.00.11.00Free

Articles, previously imported, with respect to which the duty was paid upon such previous importation or which were previously free of duty pursuant to the Caribbean Basin Economic Recovery Act or Title V of the Trade Act of 1974, if (1) reimported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under lease or similar use agreements, and (2) reimported by or for the account of the person who imported it into, and exported it from, the United States9801.00.20.00Free

Articles, previously imported, with respect to which the duty was paid upon such previous importation if (1) exported within three years after the date of such previous importation, (2) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, (3) reimported for the reason that such articles do not conform to sample or specifications, and (4) reimported by or for the account of the person who imported them into, and exported them from, the United States9801.00.25.00Free

Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation9801.00.26.00Free

Any aircraft engine or propeller, or any part or accessory of either, previously imported, with respect to which the duty was paid upon such previous importation, if (1) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under loan, lease or rent to an aircraft owner or operator as a temporary replacement for an aircraft engine being overhauled, repaired, rebuilt or reconditioned in the United States, and (2) reimported by or for the account of the person who exported it from the United States9801.00.30.00Free

Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free entry under one of the foregoing items and are not otherwise free of duty9801.00

Aircraft exported from the United States with benefit of drawback or heading 9813.00.059801.00.70.00A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05

Other, except articles excluded by U.S. note 1(c) of this subchapter9801.00.80

Nonalcoholic beer provided for in subheading 2202.91.009801.00.80.10A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported

Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 22089801.00.80.20A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported

Tobacco and tobacco products provided for in chapter 2 49801.00.80.30A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported

Cigarette paper provided for in heading 48139801.00.80.40A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported

Other9801.00.80.90A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported

Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items9801.00.85.00Free

Animals, domesticated, straying across the boundary line into any foreign country, or driven across such boundary line by the owner for temporary pasturage purpose only, together with their offspring; all the foregoing if brought back to the United States within 8 months9801.00.90.00Free

Photographic films and dry plates manufactured in the United States (except motion-picture films to be used for commercial purposes) and exposed abroad, whether developed or not9802.00.20.00Free

Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means9802.00

Articles exported for repairs or alterations9802.00

Repairs or alterations made pursuant to a warranty9802.00.40

Internal combustion engines9802.00.40.20A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)

Other9802.00.40.40A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)

Other9802.00.50

Articles for which duty free treatment is claimed under U.S. note 2(b) to this subchapter9802.00.50.10A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)

Other9802.00.50

Internal combustion engines9802.00.50.30A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)

Other9802.00.50.60A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)

Any article of metal (as defined in U.S. note 3(e) of this subchapter) manufactured in the United States or subjected to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned to the United States for further processing9802.00.60.00A duty upon the value of such processing outside the United States (see U.S. note 3 of this subchapter)

Articles, except goods of heading 9802.00.91 and goods imported under provisions of subchapter XIX of this chapter and goods imported under provisions of subchapter XX, assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting9802.00.80

Articles eligible pursuant to bilateral textile agreements for entry under a Special Access Program and entered in compliance with procedures established by the Committee for the Implementation of Textile Agreements (CITA)9802.00.80.15A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)

Articles eligible pursuant to bilateral textile agreements for entry under the Outward Processing Programs and entered in compliance with procedures established by the Committee for the Implementation of Textile Agreements (CITA)9802.00.80.16A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)

Articles for which duty free treatment is claimed under U.S. note 2(b) to this subchapter9802.00.80.40A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)

Articles for which duty free treatment is claimed under U.S. note 7(a) to this subchapter9802.00.80.42A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)

Articles for which duty free treatment is claimed under U.S. note 7(b)(i) to this subchapter9802.00.80.44A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)

Articles for which duty free treatment is claimed under U.S. note 7(b)(ii) to this subchapter9802.00.80.46A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)

Articles for which duty free treatment is claimed under U.S. note 7(c) to this subchapter9802.00.80.48A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)

Other9802.00.80.69A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)

Textile and apparel goods, assembled in Mexico in which all fabric components, excluding visible lining fabrics, were wholly formed and cut in the United States, provided that such fabric components, in whole or in part, (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that the goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly9802.00.91.00

Articles for the use of any agency of the United States Government9808.00.10.00

Engravings, etchings, photographic prints, whether bound or unbound, recorded video tapes and exposed photographic films (including motion-picture films) whether or not developed; official government publications in the form of microfilm, microfiches, or similar film media9808.00.10.00Free

Articles for the Department of State9808.00.20.00

Sound recordings and recorded video tapes for use by it in the program authorized by the United States Information and Educational Exchange Act of 1948 (22 U.S.C. 1431-1479)9808.00.20.00Free

Articles for military departments9808.00.30.00

Materials certified to the Commissioner of Customs by the authorized procuring agencies to be emergency war material purchased abroad9808.00.30.00Free

Articles for the General Services Administration9808.00.40.00

Materials certified by it to the Commissioner of Customs to be strategic and critical materials procured under the Strategic and Critical Materials Stock Piling Act (50 U.S.C. 98-98h)9808.00.40.00Free

Articles for the Nuclear Regulatory Commission or the Department of Energy9808.00.50.00

Materials certified by it to the Commissioner of Customs to be source materials the entry of which is necessary in the interest of the common defense and security9808.00.50.00Free

Articles for the use of the Department of Agriculture or of the United States Botanic Garden9808.00.60.00

Plants, seeds and all other material for planting9808.00.60.00Free

Articles for the Commodity Credit Corporation9808.00.70.00

Materials certified by it to the Commissioner of Customs to be strategic materials acquired by that agency as a result of barter or exchange of agricultural commodities or products9808.00.70.00Free

Articles for the National Aeronautics and Space Administration and articles imported to implement international programs between the National Aeronautics and Space Administration and foreign entities, including launch services agreements9808.00.80.00

Goods certified by it to the Commissioner of Customs to be imported for the use of the National Aeronautics and Space Administration or for the implementation of an international program of the National Aeronautics and Space Administration, including articles to be launched into space and parts thereof, ground support equipment and uniquely associated equipment for use in connection with an international program of the National Aeronautics and Space Administration, including launch services agreements9808.00.80.00Free

Articles imported for the use of an institution established solely for religious purposes9810.00

Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed9810.00.05.00Free

Painted, colored or stained glass windows and parts thereof, all the foregoing valued over $161 per square meter and designed by, and produced by or under the direction of, a professional artist9810.00.10.00Free

Regalia9810.00.15.00Free

Hand-woven fabrics, to be used by the institution in making religious vestments for its own use or for sale9810.00.20.00Free

Articles imported for the use of an institution organized and operated for religious purposes, including cemeteries, schools, hospitals, orphanages and similar nonprofit activities staffed and controlled by such institution9810.00.25.00

Altars, pulpits, communion tables, baptismal fonts, shrines, mosaics, iconostases, or parts, appurtenances or adjuncts of any of the foregoing, whether to be physically joined thereto or not, and statuary (except granite or marble cemetery headstones, granite or marble grave markers and granite or marble feature memorials, and except casts of plaster of Paris, or of compositions of paper or papier-mâché)9810.00.25.00Free

Articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes, or for the encouragement of the fine arts9810.00

Drawings and plans, reproductions thereof, engravings, etchings, lithographs, woodcuts, globes, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed9810.00.30.00Free

Letters, numbers, and other symbols; number cards and other arithmetical materials; printed matter; blocks and other dimensional shapes; geometrical figures, plane or solid; geographical globes; tuned bells and basic materials for understanding music; model articles and figures of animate objects; puzzles and games; flags; dressing frames; dummy clocks; bottles, boxes, and other containers or holders; all the foregoing, whether or not in sets, fabricated to specification and designed for the classroom instruction of children; and containers or holders fabricated to specification and designed for the storage of such instructional articles when not in use9810.00.35.00Free

Sculptures and statuary9810.00.40.00Free

Regalia9810.00.45.00Free

Any textile machine or machinery or part thereof, solely for the instruction of students9810.00.50.00Free

Patterns and models exclusively for exhibition or educational use at any such institution9810.00.55.00Free

Articles entered for the use of any nonprofit institution, whether public or private, established for educational or scientific purposes9810.00

Instruments and apparatus, if no instrument or apparatus of equivalent scientific value for the purposes for which the instrument or apparatus is intended to be used is being manufactured in the United States (see U.S. note 6 to this subchapter)9810.00.60.00Free

Repair components for instruments or apparatus admitted under subheading 9810.00.609810.00.65.00Free

Tools specially designed to be used for the maintenance, checking, gauging or repair of instruments or apparatus admitted under subheading 9810.00.609810.00.67.00Free

Wild animals (including birds and fish) imported for use, or for sale for use, in any scientific public collection for exhibition for scientific or educational purposes9810.00.70.00Free

Articles imported for the use of an institution established to encourage the saving of human life9810.00.75.00

Lifeboats and life-saving apparatus9810.00.75.00Free

Articles imported for the use of any nonprofit institution, whether public or private, established for educational, scientific or therapeutic purposes9810.00.80.00

Apparatus utilizing any radioactive substance in medical diagnosis or therapeutic treatment, including the radioactive material itself when contained in the apparatus as an integral element thereof, and parts or accessories of any of the foregoing9810.00.80.00Free

Cellulosic plastics materials imported for use in artificial kidney machines or apparatus by a hospital or by a patient pursuant to prescription of a physician9810.00.85.00Free

Prayer shawls, bags for the keeping of prayer shawls and headwear of a kind used for public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution9810.00.90.00Free

Scrolls or tablets of wood or paper, commonly known as Gohonzon, imported for use in public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution9810.00.95.00Free

Articles imported for exhibition by any institution or society established for the encouragement of agriculture, arts, education or science, or for such exhibition by any State or for a municipal corporation9812.00.20.00Free, under bond, as prescribed in U.S. note 2 to this subchapter

Articles imported by any institution, society or State, or for a municipal corporation, for the purpose of erecting a public monument9812.00.40.00Free, under bond, as prescribed in U.S. note 2 to this subchapter

Articles to be repaired, altered or processed (including processes which result in articles manufactured or produced in the United States)9813.00.05

Articles to be processed into articles manufactured or produced in the United States9813.00.05.20Free, under bond, as prescribed in U.S. note 1 to this subchapter

Other9813.00.05.40Free, under bond, as prescribed in U.S. note 1 to this subchapter

Tea, tea waste and tea siftings and sweepings, all the foregoing to be used solely for manufacturing theine, caffeine or other chemical products whereby the identity and character of the original material is entirely destroyed or changed9814.00.50.00Free, under bond, as prescribed in U.S. note 1 to this subchapter

effective April 9, 1996981

Products of American fisheries (including fish, shellfish and other marine animals, spermaceti and marine animal oils), which have not been landed in a foreign country, or which, if so landed, have been landed solely for transshipment without change in condition9815.00.20.00Free

Fish (except cod, cusk, haddock, hake, mackerel, pollock and swordfish), the product of American fisheries, landed in a foreign country and there processed by removal of heads, viscera or fins, or by chilling or freezing, or by any combination of these processes, but not otherwise processed9815.00.40.00Free

Products of American fisheries, prepared or preserved by an American fishery on the treaty coasts of Labrador, Magdalen Islands and Newfoundland, as such coasts are defined in the convention of 1818 between the United States and Great Britain9815.00.60.00Free

Nets or sections or parts of nets9817.00

Monofilament gill nets to be used for fish sampling9817.00.20.00Free

To be used in taking wild birds under license issued by an appropriate Federal or State governmental authority9817.00.30.00Free

Developed photographic film, including motion-picture film on which pictures or sound and pictures have been recorded; photographic slides; transparencies; sound recordings; recorded video tape; models (except toy models); charts; maps; globes; and posters; all of the foregoing which are determined to be visual or auditory materials in accordance with U.S. note 1(a) of this subchapter9817.00.40.00Free

Articles determined to be visual or auditory materials in accordance with U.S. note 1 of this subchapter9817.00

Holograms for laser projection; microfilm, microfiches and similar articles9817.00.42.00Free

Motion-picture films in any form on which pictures, or sound and pictures, have been recorded, whether or not developed9817.00.44.00Free

Sound recordings, combination sound and visual recordings, and magnetic recordings; video discs, video tapes and similar articles9817.00.46.00Free

Patterns and wall charts; globes; mock-ups or visualizations of abstract concepts such as molecular structures or mathematical formulae; materials for programmed instruction; and kits containing printed materials and audio materials or any combination of two or more of the foregoing9817.00.48.00Free

Machinery, equipment and implements to be used for agricultural or horticultural purposes9817.00.50.00Free

Parts to be used in articles provided for in headings 8432, 8433, 8434 and 8436, whether or not such parts are principally used as parts of such articles and whether or not covered by a specific provision within the meaning of additional U.S. rule of interpretation 1(c)9817.00.60.00Free

Animals, game, imported to be liberated in the United States for stocking purposes9817.00.70.00Free

Unwrought metal including remelt scrap ingot (except copper, lead, zinc and tungsten) in the form of pigs, ingots or billets (a) which are defective or damaged, or have been produced from melted down metal waste and scrap for convenience in handling and transportation without sweetening, alloying, fluxing or deliberate purifying, and (b) which cannot be commercially used without re-manufacture; relaying or rerolling rails; and articles of metal (except articles of lead, of zinc or of tungsten, and not including metal-bearing materials provided for in section VI, chapter 26 or subheading 8549.11, 8549.12, 8549.13, 8549.14, 8549.19 and not including unwrought metal provided for in chapters 72-81) to be used in remanufacture by melting or to be processed by shredding, shearing, compacting or similar processing which renders them fit only for the recovery of the metal content9817.00.90

Other9817.00.90

Pigs, ingots or billets9817.00.90.40Free

Relaying or rerolling rails9817.00.90.60Free

Other9817.00.90.80Free

Theatrical scenery, properties and apparel brought into the United States by proprietors or managers of theatrical, ballet, opera or similar productions arriving from abroad for temporary use by them in such productions9817.00.98.00Free

Any of the following articles not intended for sale or distribution to the public: personal effects of aliens who are participants in, officials of, or accredited members of delegations to, an international athletic event held in the United States, such as the Olympics and Paralympics, the Goodwill Games, the Special Olympics World Games, the World Cup Soccer Games, or any similar international athletic event as the Secretary of the Treasury may determine, and of persons who are immediate family members of or servants to any of the foregoing persons; equipment and materials imported in connection with any such foregoing event by or on behalf of the foregoing persons or the organizing committee of such an event, articles to be used in exhibitions depicting the culture of a country participating in such an event; and, if consistent with the foregoing, such other articles as the Secretary of the Treasury may allow9817.60.00.00Free

Equipments, or any part thereof, including boats, purchased for, or the repair parts or materials to be used, or the expenses of repairs made in a foreign country upon, a vessel described in U.S. note 1 to this subchapter9818.00

Any equipment, or any part of equipment, purchased for, or the repair parts or materials employed in, or the expense of repairs made in a foreign country with respect to, a LASH (Lighter Aboard Ship) barge utilized as a cargo container, upon first arrival of such barge in any port of the United States9818.00.01.00Free

Spare repair parts or materials (other than nets or nettings) which the owner or master of a vessel certifies are intended for use aboard a cargo vessel, for installation or use on such vessel, as needed, in the United States, at sea, or in a foreign country, but only if duty is or has been paid under this schedule upon first entry into the United States of each such spare part or material purchased in, or imported from, a foreign country9818.00.03.00Free

Spare parts necessarily installed before first entry into the United States, upon first entry into the United States of each such spare part purchased in, or imported from, a foreign country9818.00.05.00The rate applicable in the absence of this subheading on the cost of such parts

Other, upon first arrival in any port of the United States of any vessel described in U.S. note 1 to this subchapter9818.00.07.0050 percent of the cost of such goods or repairs