Heading 9801
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 abroad
51 declarable lines
Heading 9801 covers goods that come back into the United States after having been exported, as long as they were not advanced in value or improved in condition while abroad. Most lines are free of duty and are split first by the reason for the return (temporary use, repair and reexport, exhibition, lease, government property) and then, within 9801.00.10, by the chapter or heading of the underlying article. A separate group, 9801.00.70 through 9801.00.80, carries a duty limited to the drawback or duty and internal revenue tax previously involved.
Products in this heading
- A U.S.-made laptop sent to a trade show abroad and brought back unchanged
- Hand tools and instruments taken overseas by a technician and returned
- An aircraft engine exported on loan as a temporary replacement and reimported
- Leased machinery exported under a lease agreement and returned to the same importer
- U.S. Government property returned and certified as such by the importer
- Samples or equipment sent abroad for exhibition at a fair or conference
- Foreign goods reimported within 3 years in the same condition, where duty was paid on the first import
- Domesticated animals driven across the border for temporary pasturage and brought back within 8 months
How to choose the right subheading
- Whether the article was previously exported from the United States and is returning in the same condition
- Whether duty was paid or the article was duty free on the earlier importation
- The purpose of the export: temporary use, lease, loan, exhibition, repair and reexport, or government property
- The chapter or heading of the article itself, which selects the line inside 9801.00.10
- Whether the article is listed in U.S. note 1(c) as excluded from the free treatment
Often confused with
- Heading 8471A new laptop imported from a foreign supplier for the first time
No prior U.S. export, so heading 9801 does not apply and the article is classified in its own heading
- Heading 9804Personal and household effects of a traveler arriving from abroad
Arriving travelers' effects are covered by heading 9804, not by returned-goods treatment
- Heading 9813Articles imported to be repaired, altered or processed
Inbound goods for repair or processing are classified under heading 9813
- Heading 9816Low-value gifts and personal articles under the informal entry allowance
That heading covers personal use and gift articles valued at not over $1,000, not returned exports
- Heading 9803Containers and holders reused for shipping
Substantial containers and holders are classified under heading 9803
Frequently asked questions
What is the HTS code for a U.S.-made laptop returned after temporary use abroad?
Laptops and other ADP machines fall under 9801.00.10.43, which carries a general (MFN) rate of Free.
What is the duty on professional tools of trade returned after temporary use abroad?
Professional books, implements, instruments and tools of trade are classified under 9801.00.85.00, with a general (MFN) rate of Free, if imported by or for the account of the person who exported them.
How do I classify an aircraft engine exported under loan and returned after overhaul abroad?
An engine exported under loan as a temporary replacement and reimported unchanged by the exporter is classified under 9801.00.30.00, general (MFN) rate Free. If the engine went abroad for temporary use without that loan arrangement, use 9801.00.10.35, also Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 9801
- 9801.00.10.10Articles previously exported with intent to reimport after temporary use abroadFree
- 9801.00.10.12Articles returned temporarily for repair, alteration, processing or the like, the foregoing to be reexportedFree
- 9801.00.10.15Meat and poultry products provided for in chapter 2 or 16Free
- 9801.00.10.26Peanuts provided for in heading 1202Free
- 9801.00.10.27Articles provided for in chapter 28Free
- 9801.00.10.28Articles provided for in chapter 30Free
- 9801.00.10.29Articles provided for in chapter 37Free
- 9801.00.10.30Articles provided for in chapter 71Free
- 9801.00.10.31Articles provided for in chapter 82Free
- 9801.00.10.35Articles provided for in headings 8407.10, 8409.10, 8411 or 8412.10Free
- 9801.00.10.37Articles 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 8436Free
- 9801.00.10.43Articles provided for in headings 8470, 8471, 8472 or 8473Free
- 9801.00.10.45Articles provided for in chapter 84 / OtherFree
- 9801.00.10.49Articles provided for in headings 8501, 8502 or 8503Free
- 9801.00.10.51Articles provided for in heading 8504Free
- 9801.00.10.53Articles provided for in headings 8517, 8519, 8525, 8527 or 8529Free
- 9801.00.10.55Articles provided for in chapter 85 / OtherFree
- 9801.00.10.59Articles provided for in chapter 86Free
- 9801.00.10.63Articles provided for in heading 8701Free
- 9801.00.10.64Articles provided for in heading 8702Free
- 9801.00.10.65Articles provided for in heading 8703Free
- 9801.00.10.66Articles provided for in heading 8704Free
- 9801.00.10.67Articles provided for in headings 8706, 8707 or 8708Free
- 9801.00.10.69Articles provided for in headings 8705 or 8709Free
- 9801.00.10.74Articles provided for in chapter 87 / OtherFree
- 9801.00.10.75Articles provided for in headings 8801 or 8802Free
- 9801.00.10.77Articles provided for in heading 8804Free
- 9801.00.10.79Articles provided for in headings 8805, 8806 or 8807Free
- 9801.00.10.89Articles provided for in chapter 89Free
- 9801.00.10.90Articles provided for in chapter 90Free
- 9801.00.10.92Articles provided for in headings 9401, 9402 or 9403Free
- 9801.00.10.94Articles provided for in chapter 94 / OtherFree
- 9801.00.10.97Articles provided for in chapter 97Free
- 9801.00.10.98OtherFree
- 9801.00.11.00United 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 propertyFree
- 9801.00.20.00Articles, 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 StatesFree
- 9801.00.25.00Articles, 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 StatesFree
- 9801.00.26.00Articles, 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 exportationFree
- 9801.00.30.00Any 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 StatesFree
- 9801.00.40Exhibition, examination or experimentation, for scientific or educational purposesFree
- 9801.00.50Exhibition in connection with any circus or menagerieFree
- 9801.00.60Exhibition or use at any public exposition, fair or conferenceFree
- 9801.00.65Rendition of geophysical or contracting services in connection with the exploration for, or the extraction or development of, natural resourcesFree
- 9801.00.70.00Aircraft exported from the United States with benefit of drawback or heading 9813.00.05A 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
- 9801.00.80.10Nonalcoholic beer provided for in subheading 2202.91.00A 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
- 9801.00.80.20Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 2208A 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
- 9801.00.80.30Tobacco and tobacco products provided for in chapter 24A 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
- 9801.00.80.40Cigarette paper provided for in heading 4813A 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
- 9801.00.80.90OtherA 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
- 9801.00.85.00Professional 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 itemsFree
- 9801.00.90.00Animals, 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 monthsFree