Harmonized Tariff Schedule of the U.S. › Chapter 98 Special classification provisions (U.S.)
9801.00.80.30Tariff line
Classification path
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 duty
9801
Other, except articles excluded by U.S. note 1(c) of this subchapter
Tobacco and tobacco products provided for in chapter 2 4
9801.00.80.30
Rates of duty
- General rate (Column 1)
- A 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
- Special
- Free (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
- Column 2
- A 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
- Unit
- Printed page
- 3171
- Partner government agency (PGA) requirementsFDA FD1, TTB TB1