Heading 98.01
US HTSSpecial classification provisions
1 subheadings · 14 tariff lines
Code / DescriptionMFN Rate
9801.00.10U.S. goods returned without having been advanced in value or improved in condition while abroad
Free9801.00.11U.S. Government property, returned to the United States without having been advanced in value or improved in condition by any means while abroad
Free9801.00.20Articles reimported without having advanced in value or improved in condition while abroad, under lease to a foreign manufacturer
Free9801.00.25Articles reimported without having advanced in value or improved in condition while abroad, or do not conform to specifications
Free9801.00.26Articles sold for export for personal use and reimported without having advanced in value or improved in condition while abroad by exporter
Free9801.00.30Any aircraft engine or part reimported without having advanced or improved while abroad, after temporary substitution for engine overhauled
Free9801.00.40Articles returned after temporary export for exhibition, examination or experimentation, for scientific or educational purposes
Free9801.00.50Articles returned after temporary export for exhibition in connection with any circus or menagerie
Free9801.00.60Articles returned after temporary export for exhibition or use at any public exposition, fair or conference
Free9801.00.65Art. ret. after temp. export for rendition of geophysical or contr. services, connected w/exploration, extract. or dev. of natural resources
Free9801.00.70Previously exported aircraft with benefit of drawback, dutiable upon return
A 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 an9801.00.80Previously exported articles except aircraft, dutiable upon return
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 all9801.00.85Professional books, implements, instruments & tools of trade, occupation or employment returned US by person after use temporarily abroad
Free9801.00.90U.S. domestic animals and offspring returned from straying across the border or returned from pasture abroad within 8 months
FreeSource: US International Trade Commission (USITC). For informational purposes only. Consult the official HTS and a licensed customs broker for binding rates.