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HTSUS, United States

9801.00.80.30

Tobacco and tobacco products provided for in chapter 24

Classification path

  1. 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
  2. Other, except articles excluded by U.S. note 1(c) of this subchapter
  3. Tobacco and tobacco products provided for in chapter 24

Rates of duty

General (MFN)
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
Column 2Cuba, North Korea, Russia, Belarus
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 of quantity
n/a

Trade agreement rates

FreeU.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 9801

About 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

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.

Full guide to heading 9801

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

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.

Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.

HTS 9801.00.80.30: Tobacco and tobacco products provided for in chapter 24, 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 duty | HTSBase